La Influencia de los Sistemas de Control Interno sobre el Desempeño Organizacional: Evidencia Empírica del Sector Público Peruano
The Influence of Internal Control Systems on Organizational Performance: Empirical Evidence from the Peruvian Public Sector
DOI:
https://doi.org/10.56712/latam.v6i5.4651Palabras clave:
control interno, desempeño organizacional, sector público, gestión pública, gobierno regionalResumen
Los sistemas de control interno constituyen elementos fundamentales para garantizar la eficiencia y transparencia en las organizaciones del sector público. Este estudio analiza la relación entre control interno y desempeño organizacional en el Gobierno Regional de Tumbes mediante un enfoque cuantitativo basado en modelos de ecuaciones estructurales. La muestra incluyó 98 trabajadores seleccionados mediante muestreo probabilístico estratificado proporcional. Se utilizaron escalas validadas para medir control interno (14 ítems basados en el marco COSO) y desempeño organizacional (12 ítems abarcando eficiencia operativa, calidad del servicio y optimización de procesos). Los datos fueron analizados usando PLS-SEM con SmartPLS 4.0. Los resultados evidencian una relación positiva y significativa entre control interno y desempeño organizacional (β = 0.771, p < 0.001), con un poder explicativo sustancial (R² = 0.594). Los instrumentos demostraron propiedades psicométricas adecuadas con valores de fiabilidad compuesta superiores a 0.95 y validez discriminante confirmada mediante el criterio HTMT (0.787). Los hallazgos confirman que los sistemas de control interno constituyen recursos organizacionales valiosos que contribuyen significativamente al mejoramiento del rendimiento institucional en el contexto del sector público regional peruano. La investigación aporta evidencia empírica específica para América Latina y ofrece implicaciones prácticas para el fortalecimiento de la gestión pública regional.Descargas
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