“El control interno como instrumento de gestión de recursos públicos”

Abstract

The research objective is to analyze the incidence of internal control in the management of public resources in the Autonomous Decentralized Governments of Cañar, based on an exhaustive review of the literature in the last five years. A transversal-scientific study was developed using a methodology and a research-action approach, from a descriptive scope of documentary aspects generated by different referential authors of the field and an analytical-synthetic method. From the criterion of several concepts, it is demonstrated that the lack of proper internal control of the public institutions generates deficiencies in the administrative efficiency and limits the prevention of corruption in the public sector. In addition, there are limited national public units whose internal control, according to the bibliographical bases, is optimal. Therefore, it is urgently proposed to generate actions that link regulations and management instruments at the local level.