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Artículos de Investigación

Vol. 5 Núm. 11 (2025): Concordia

Auditoría interna y su impacto en la gestión administrativa de entidades públicas: caso Satipo, Perú

Internal auditing and its impact on administrative management in public entities: the case of satipo, peru
Publicado
2025-11-06

La auditoría interna desempeña un papel decisivo en el fortalecimiento de la gestión administrativa de las entidades públicas municipales. El objetivo del estudio fue es determinar la relación entre auditoría interna y gestión administrativa en la Municipalidad Provincial de Satipo durante el año 2023. Se trabajó un enfoque un enfoque cuantitativo, con un diseño no experimental, observacional, transversal y correlacional. La muestra estuvo conformada por 34 colaboradores administrativos. Los resultados destacan que el análisis de correlación de Kendall evidenció una relación positiva y altamente significativa (Tau-b = 0.824; p = 0.000) entre auditoría interna y gestión administrativa, confirmando que su fortalecimiento incide directamente en la eficiencia institucional y la mejora organizacional. Se concluye que la auditoría interna influye significativamente en la gestión administrativa, destacando “Actividades de control” (B = 0.29) como dimensión clave. Los factores identificados explican el 79.4% de la varianza, evidenciando su valor estratégico para fortalecer la eficiencia institucional municipal.

Internal auditing plays a decisive role in strengthening the administrative management of municipal public entities. This study aimed to determine the relationship between internal auditing and administrative management in the Provincial Municipality of Satipo during 2023. A quantitative, non-experimental, observational, cross-sectional, correlational design was employed. The sample comprised 34 administrative employees. Kendall’s correlation analysis showed a positive, highly significant association between internal auditing and administrative management (tau-b = 0.824; p < .001), confirming that strengthening internal auditing directly contributes to institutional efficiency and organizational improvement. Internal auditing significantly influenced administrative management, with Control Activities identified as a key dimension (B = 0.29). The identified factors explained 79.4% of the variance, underscoring the strategic value of internal auditing for enhancing municipal institutional efficiency.

Número:
Vol. 5 Núm. 11 (2025): Concordia
Sección:
Artículos de Investigación

Referencias

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