DIAGNOSIS OF INTERNAL CONTROL AND ORGANIZATIONAL MANAGEMENT OF THE DISTRICT MUNICIPALITY OF LAGUNAS – PROVINCE OF ALTO AMAZONAS – LORETO REGION

Povzetek

This study examines the relationship between internal control systems and organizational management within the District Municipality of Lagunas, located in the Province of Alto Amazonas, Loreto Region. A quantitative, non-experimental, and correlational approach was employed, utilizing structured surveys applied to a census of 50 municipal employees. Instruments were validated through expert judgment and statistical reliability analysis via Cronbach's alpha. Results demonstrate a strong and statistically significant correlation between internal control and the quality of organizational management (r = 0.788; p < 0.001). Notably, the dimensions of internal control—goal achievement, regulatory compliance, and monitoring—show meaningful associations with key aspects of management, including institutional development, financial stewardship, service delivery, and democratic governance. Despite the presence of internal control mechanisms, their performance remains moderate, signaling the need for more robust institutional capacities, continuous training, digitalization of control processes, and participatory governance practices. These findings align with contemporary public administration paradigms that emphasize accountability, transparency, and evidence-based decision-making as pillars for local government effectiveness (OECD, 2023; UNDP, 2022).