Internal control in direct hiring less than 8 UIT of the Executing Unit 029 DIREJANDRO – PNP, 2022, Perú

Abstract

The problematic reality around internal control in direct public contracting in government entities in public entities in Peru manifests itself as a complex phenomenon that involves various causes and repercussions. The aim of this research was to determine the influence of internal control on direct hiring of less than 8 Tax Units (UIT) of the Executing Unit 029 DIREJANDRO – PNP, 2022. The research method was quantitative, basic, non-experimental-cross. The population of interest included 45 public servants related to hiring in the Execution Unit studied. For sample selection, simple random sampling was applied, resulting in a sample of 40 participants. Two questionnaires were conducted to measure the variables, which were subjected to a validation process by expert judgment and reliability through the Cronbach's Alpha test, guaranteeing the precision of the instruments. To test the hypotheses, the ordinal logistic regression test, and Pseudo R Nagelkerke were used. The results revealed that internal control, together with the dimensions of control environment, risk assessment, and control activities, do significantly influence the process of direct contracting less than 8 UIT, at a very strong and strong level, according to the values ??achieved (p-value = 0.000). It was concluded that this significant influence on this type of contracting suggests that a solid internal control system contributes to guaranteeing transparency, efficiency, and legality in the contracting process.