Human Resources Management Documents and Prior Internal Control: Empirical Evidence from a Public Entity in the Peruvian Health Sector

Abstract

This study analyzes the relationship between Human Resources management documents and prior internal control in a public entity within the Peruvian health sector. The objective was to determine the degree of association between these management instruments and the effectiveness of internal control in the Regional Health Directorate of Piura. The research was developed under a quantitative approach, with a non experimental, cross sectional, and correlational design. The population consisted of 38 officials and workers linked to Human Resources management, selected through non probabilistic convenience sampling. Data collection was carried out using a structured questionnaire with a Likert type scale, validated through expert judgment. For data analysis, descriptive and inferential statistics were used, applying the Spearman correlation coefficient. The results showed a positive and statistically significant relationship between Human Resources management documents and prior internal control (rho=0.557; p=0.001), as well as a moderate explanatory capacity of these instruments on the dependent variable (R2=0.319). It is concluded that Human Resources management documents are relevant tools for strengthening prior internal control, contributing to the standardization of processes, the definition of functions, and the prevention of administrative risks in public health sector entities.