Arnaldo Sanchez Chavez, Jean Pierre Michael Morante Cumpa, Oscar Tarrillo Saldana, Mendoza Culqui Edinson Nestor, Joel Vásquez Quintos, Víctor Hernán Requejo Torres

DOI: 10.59427/rcli/2024/v24cs.243-249

Cajamarca is a department of Peru, located in the northern Andean region of the country on the eastern edge of the western chain of the Andean mountain range. In this context, several state entities are located, especially local ones, whose function is to administer the state and attend to the needs of the population. The objective of the study was to describe internal control in the management of movable assets, in the case of a municipal entity in Cajamarca. The methodology applied in the study was basic and worked under a quantitative and descriptive approach in which a sample population of 47 individuals was considered, which were stratified in two different subpopulations to whom a questionnaire related to internal control and management of movable goods was applied. The results showed that internal control in a municipal entity is low according to 61.7% of the total number of collaborators, due to the fact that a deficient or low development of the internal control processes is recognized, including the control environment, control activities, information and communication, supervision and follow-up. With respect to the management of movable assets is regular according to 38.3% of the total number of collaborators, this is associated to the dimensions of the registration of assets, acts of administration and acts of disposition.

Pág 243-249, 12 En