Internal control and service assurance in a Peruvian technology development company
DOI:
https://doi.org/10.5281/zenodo.15360458Keywords:
internal control, service assurance, internal audit, organizational development, customer satisfactionAbstract
The purpose of this research was to analyze the incidence of internal control in the assurance of services in a Peruvian technological development company. It responds to a quantitative approach, with a non-experimental, cross-sectional and correlational design. The population consisted of 15 workers who worked in “TBI Asesoría Informática EIRL”, selected by means of a non-probabilistic convenience sampling. A structured questionnaire composed of 20 questions was used: from 1 to 9 (variable: internal control) and from 11 to 20 (variable: service assurance). The instrument was validated by expert judgment; likewise, the Cronbach's Alpha reliability test yielded an internal consistency of 0.911, demonstrating high reliability. SPSS V.29 specialized software was used for the statistical analysis. The results indicate that 86.6 % evaluated internal control as fair or poor, and 100 % indicated that the company never or almost never keeps systematized records of its projects. In addition, 80% indicated that the evaluation of the internal control structure does not receive adequate attention. A significant positive correlation was found between internal control and service assurance (r = 0.652, p = 0.008), as well as with technology project management (r = 0.694, p = 0.004). It was concluded that internal control, applied strategically, correlates positively with service assurance. In addition, strengthening internal control drives continuous improvement, sustainability, organizational resilience and the operational quality of the organization.
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