Internal auditing as a key factor in institutional risk management in provincial municipalities in the Tacna region

Abstract

In recent years, growing attention has been paid to how public organizations manage institutional risks, particularly at the local government level. Within this context, this study examined the relationship between internal auditing and institutional risk management in provincial municipalities of the Tacna region during 2022. The research followed a quantitative approach, basic in nature and explanatory in scope, using a non-experimental and cross-sectional design.
Data were collected through two structured questionnaires administered to a sample of 123 municipal officials, allowing for a direct assessment of both internal auditing practices and institutional risk management processes. The reliability of the instruments was verified using Cronbach’s alpha, yielding coefficients of 0.920 and 0.912, which indicate satisfactory internal consistency.
The findings show that both variables are predominantly perceived at intermediate levels. However, inferential analysis revealed a strong and statistically significant positive relationship between internal auditing and institutional risk management (Spearman’s Rho = 0.910; p < 0.01). In addition, the regression analysis indicated that internal auditing explains 87.9% of the variability in institutional risk management, according to the Nagelkerke coefficient. Taken together, these results suggest that strengthening internal auditing plays a relevant role in improving the capacity of municipal governments to identify, assess, and address institutional risks.