Importancia de aplicar controles internos en la administración pública, para salvaguardar el recurso público del Estado

Internal control has always been present in the laws and decrees of most countries in order to guarantee the correct application of state funds, assets and resources within the law. The methodology used for this research work is framed within a bibliographic review of a documentary type, since we ar...

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Bibliographic Details
Main Authors: Moran Herrera, Ángel Antonio, Alvarado Porras, Francisco Marcelo
Format: Article
Language:Spanish
Published: 2022
Subjects:
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=8683922
Source:RECIMUNDO: Revista Científica de la Investigación y el Conocimiento, ISSN 2588-073X, Vol. 6, Nº. 4, 2022, pags. 516-524
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Summary: Internal control has always been present in the laws and decrees of most countries in order to guarantee the correct application of state funds, assets and resources within the law. The methodology used for this research work is framed within a bibliographic review of a documentary type, since we are going to deal with issues raised at a theoretical level such as the Importance of applying internal controls in the public administration, to safeguard the public resource. of the State. The technique for data collection is made up of electronic materials, the latter such as Google Scholar, among others, relying on the use of certified descriptors and endorsed by the UNESCO thesaurus. The information obtained here will be reviewed for further analysis. Public money is very important within the functioning of the State, at all its levels and organizations, internal control processes are present in all elements that involve public management, both in the management of personnel and the administration of resources. public, which are intended to satisfy social demands in terms of providing quality of life to citizens (purchases and expenses), since public money is used for social good, that is, education, health, security, urban planning, among others. For this reason, transparency in the management of the public treasury is of the utmost importance and that is where internal controls play a key role, which is why all organizations that use public money must be subject to regulations and laws regarding the management and accountability, in the use of funds.