The implementation of the recommendations of the audit of the National Control System and the management of the local governments of Lima Metropolitana, period 2015-2020

Abstract

The general objective of this study is to determine to what extent non-compliance with the implementation of the recommendations of the audit of the National Control System (SNC) affects the management of the local governments of Metropolitan Lima in the 2015-2020 period. The type of study is basic; the research level is descriptive-explanatory and the design is non-experimental, cross-sectional, transectional and correlational-causal. The study population is given by the 43 district municipalities of the province of Lima and the sample size corresponds to 12 district municipalities. The techniques for data collection were the documentary analysis and the interview, while the instrument was the questionnaire. Based on the results obtained, the variable Implementation of the audit recommendations aimed at improving the management of the entity reached an average acceptance trend in the management of the municipalities in terms of: resource management capacity, efficiency and procedures. On the other hand, the variable local government management efficiency has been considered moderately acceptable; Thus, the fulfillment of tasks, productivity and the consumption of materials are partially guaranteed. Among the conclusions, the efficiency for the regular fulfillment of the tasks of the local governments stands out; Furthermore, these have been regularly assessed, mainly due to the lack of adaptation to the recommendations indicated by the SNC.