Rolando Ronald Cruzado Vidal, Daniel Alfredo Cribilleros Rios, Merly Fiorella Cuadra Alvarado, Shirley Isabel Mogollón Rosales

DOI: 10.59427/rcli/2023/v23cs.1577-1586

The article analyzes and collects descriptive information from various authors in different indexed journals in relation to internal control system in public sector in Peru. The objective of research was to analyze importance of internal control system within Peruvian public sector. A systematic review of scientific articles was carried out in different databases (Scopus and Scielo and academic Google), using keywords such as “internal control system” and “internal control”. Results show implementing the internal control system in entities public servants is of utmost importance and urgency, and in order to implement an internal quality control system, public servants with knowledge of the subject and who are committed to exercising control are required.It is concluded that implementation of control system internal helps entities to achieve their objectives, by issuing standards, guidelines and directives, helps to make management transparent and is a key tool to curb corruption in public institutions.

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