Wilder Quispe Curo

DOI: 10.59427/rcli/2023/v23cs.2434-2441

This systematic review article aimed to analyze the impact of internal control in public entities in Peru: systematic review. For the analysis, we proceeded with the search for scientific articles that were recovered from the databases: Dialnet, Scopus, Scielo, EBSCO, Google Scholar and institutional repositories. In the selection process, rigorous exclusion and inclusion criteria were used. After applying the exclusion and inclusion criteria, a sample of 30 articles remained for the corresponding analysis. The descriptive – explanatory method was used and internal content analysis was used for the review of the study corpus. Among the most important results, it was concluded that internal control had a significant impact, in addition to the importance of use and implementation, it will help prevent, evaluate, mitigate risk and improve efficiency in State entities. It is necessary to carry out more studies to deepen the research topic.

Pág 2434-2441, 13 Oct