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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

Introducción: La auditoría interna constituye una herramienta estratégica para fortalecer la gestión administrativa, optimizar los procesos institucionales y mejorar la eficiencia en las entidades públicas municipales. Objetivo: Determinar la relación entre auditoría interna y gestión administrativa en la Municipalidad Provincial de Satipo durante el año 2023. Metodología: El estudio se desarrolló bajo un enfoque cuantitativo, con diseño no experimental, observacional, transversal y correlacional. La muestra estuvo conformada por 34 colaboradores administrativos. Para el análisis estadístico se aplicó la correlación Tau-b de Kendall y modelos explicativos de varianza. Resultados: Los hallazgos evidenciaron una relación positiva y altamente significativa entre auditoría interna y gestión administrativa (Tau-b = 0.824; p = 0.000). Asimismo, se identificó que la dimensión “actividades de control” tuvo un peso relevante (B = 0.29), demostrando su incidencia en la eficiencia institucional y la mejora organizacional. Conclusiones: Se concluye que la auditoría interna influye significativamente en la gestión administrativa municipal. Los factores identificados explican el 79.4% de la varianza, lo que confirma su valor estratégico para fortalecer la eficiencia institucional, la toma de decisiones y la mejora continua en la Municipalidad Provincial de Satipo.

Introduction: Internal auditing serves as a strategic tool to strengthen administrative management, optimize institutional processes, and enhance efficiency within municipal public entities. Objective: To determine the relationship between internal auditing and administrative management at the Provincial Municipality of Satipo during the year 2023. Methodology: The study was conducted under a quantitative approach with a non-experimental, observational, cross-sectional, and correlational design. The sample consisted of 34 administrative staff members. For the statistical analysis, Kendall’s Tau-b correlation and explanatory variance models were applied. Results: The findings demonstrated a highly significant positive relationship between internal auditing and administrative management (Tau-b = 0.824; p = 0.000). Furthermore, the "control activities" dimension was identified as having significant weight (B = 0.29), proving its impact on institutional efficiency and organizational improvement. Conclusions: It is concluded that internal auditing significantly influences municipal administrative management. The identified factors explain 79.4% of the variance, confirming its strategic value in strengthening institutional efficiency, decision-making, and continuous improvement at the Provincial Municipality of Satipo.

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

Referencias

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