Vol.5 No.1 (2025) [e - 2503] MANAGEMENT - Advanced Journal E-ISSN: 3028-9408 https://gestiones.pe/index.php/revista © Research of Advanced Studies

Implementation of a strategic management model for government control in Institutional Control Institutions

(Implementación de modelo de gestión estratégica para el control gubernamental en Instituciones de Control Institucional)

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Preserved in Zenodo DOI: https://doi.org/10.5281/zenodo.14984549 The Authors are responsiblefor the information in this article

Implementation of a strategic management model for

government control in Institutional Control Institutions

Claudia Milagros Pezo Castillo1*

1 Cesar Vallejo University, Graduate School, Peru

*Contact for correspondence: cmpezop@ucvvirtual.edu.pe

Received: 01/08/2025 Accepted: 02/19/2025 Published: 03/07/2025

ABSTRACT. The scarcity of strategic management models in institutional control institutions motivated the approximate

implementation of a model to improve government efficiency. Objective: To implement a strategic management model for

government control in Institutional Control Institutions. Methodology: For "strategic management" based on Ceplan; for

"government control" the Comptroller General of Peru . It was applied to 60 workers of a comptroller's office, with a non-experimental

design. Results: The model had a viability rate of 97.5%, highlighting the need to strengthen controls in public procurement to

improve efficiency and reduce corruption. Conclusion: Within the processes, for the strategic management model for government

control, the last process: results showed greater achievements. Contribution: Suitable processes are urgently needed to hire staff

and raise awareness of the workforce, avoiding diverting budgets to corruption processes.

Keywords: Model, strategic management, government control, institutions

Implementación de modelo de gestión estratégica para el control gubernamental en Instituciones de Control Institucional

RESUMEN. La escases de modelos de gestión estratégica en instituciones de control institucional motivaron la implementación

aproximada de modelo, para mejorar la eficiencia gubernamental. Objetivo: Implementar modelo de gestión estratégica para el

control gubernamental en Instituciones de Control Institucional. Metodología: Para "gestión estratégica" en función a Ceplan; para

“control gubernamental” la Contraloría General del Perú. fue aplicado a 60 trabajadores de una contraloría, con diseño no

experimental. Resultados: El modelo tuvo 97.5% de viabilidad, destacándose la necesidad de fortalecer los controles en

contrataciones públicas, para mejorar la eficiencia y reducir la corrupción. Conclusión: Dentro de los procesos, para el modelo de

gestión estratégica para el control gubernamental el último proceso: resultados evidenció mayores logros. Aporte: Urgen procesos

idóneos para contratar personal y sensibilización laboral, evitando distraer presupuestos en procesos de corrupción.

Palabras clave: Modelo, gestión estratégica, control gubernamental, instituciones

Implementação de um modelo de gestão estratégica para o controlo governamental nas Instituições de Controlo Institucional.

RESUMO: A escassez de modelos de gestão estratégica em instituições de controle institucional motivou a implantação

aproximada de um modelo para melhorar a eficiência governamental. Objetivo: Implementar um modelo de gestão estratégica

para o controlo governamental nas Instituições de Controlo Institucional. Metodologia: Para a “gestão estratégica” considerou-se

o Ceplan; para o “controlo governamental” a Controladoria Geral do Peru. Foi aplicado a 60 trabalhadores de uma Controladoria

com um desenho não experimental. Resultados. O modelo teve 97,5% de exequibilidade, destacando a necessidade de reforçar

os controlos nos contratos públicos para melhorar a eficiência e reduzir a corrupção. Conclusão: Dentro dos processos, para o

modelo de gestão estratégica para o controlo governamental, o último processo: resultados, foi o que apresentou maiores

resultados. Contribuição: É urgente a necessidade de processos adequados de contratação de pessoal e de sensibilização,

evitando a distração dos orçamentos em processos de corrupção.

Palavras-chave: Modelo, gestão estratégica, controlo governamental, instituições.

Mise en œuvre d'un modèle de gestion stratégique pour le contrôle gouvernemental dans les institutions de contrôle institutionnel.

RÉSUMÉ : La rareté des modèles de gestion stratégique dans les institutions de contrôle institutionnel a motivé la mise en œuvre

approximative d'un modèle visant à améliorer l'efficacité gouvernementale. Objectif : Mettre en œuvre un modèle de gestion

stratégique pour le contrôle gouvernemental dans les institutions de contrôle institutionnel. Méthodologie : Pour la «gestion

stratégique», le Ceplan a été considéré ; pour le «contrôle gouvernemental», le Bureau du contrôleur général du Pérou. Il a été

appliqué à 60 travailleurs d'un bureau de contrôleur avec une conception non expérimentale. Résultats : Le modèle avait une

faisabilité de 97,5 %, soulignant la nécessité de renforcer les contrôles dans les marchés publics afin d'améliorer l'efficacité et de

réduire la corruption. Conclusion : parmi les processus, pour le modèle de gestion stratégique pour le contrôle gouvernemental,

le dernier processus: les résultats, a montré les plus grandes réalisations. Contribution : il est urgent de mettre en place des

processus adaptés pour recruter du personnel et sensibiliser la population, afin d'éviter que les budgets ne soient détournés au

profit des processus de corruption.

Mots clés : Modèle, gestion stratégique, contrôle gouvernemental, institutions.

Vol.5 No.1 (2025) [e - 2503] MANAGEMENT - Advanced Journal E-ISSN: 3028-9408 https://gestiones.pe/index.php/revista © Research of Advanced Studies

Implementation of a strategic management model for government control in Institutional Control Institutions

(Implementación de modelo de gestión estratégica para el control gubernamental en Instituciones de Control Institucional)

=============================================================================================================

_____________________________________________________________________________________

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1. Introduction

The strategic management model in institutional control bodies is of utmost importance to improve

the efficiency of government institutions. Due to the scarcity of such models, approaching the

implementation of one of them is also important. These models allow optimizing decision-making

processes, aligning available resources with strategic objectives and prioritizing key areas. According

to García & López (2020), a structured approach improves transparency, which is essential in an

environment where operational efficiency and governance are decisive factors for institutional

development (García & López, 2020). Strengthening internal and external control: Effective control

in public administrations depends on constant internal and external surveillance. A robust strategic

model allows for the establishment of clear monitoring mechanisms, which guarantees that

government policies and operations are executed in accordance with the principles of legality and

ethics. Pérez et al. (2019) state that the implementation of strategic models in control bodies

improves not only surveillance, but also the capacity of the bodies to identify deviations and act

preventively (Pérez, González, & Mendoza, 2019). Efficient public management is based on the correct

allocation of resources. A well-designed strategic model helps institutional control bodies to optimize

both human and financial resources, thus improving the performance of government programs.

According to the study by Díaz et al. (2020), these types of models not only allow for a more effective

allocation of resources, but also strengthen accountability mechanisms by allowing better

supervision of implemented policies and projects (Díaz, Romero, & Pérez, 2020).

The modernization of control systems through a strategic model, which includes the incorporation of

advanced technologies, allows for more efficient and real-time supervision. This technological

integration strengthens transparency and facilitates access to public information, which is essential

to prevent corruption and improve government efficiency. Herrera and Sánchez (2021) emphasize

that the use of information technologies significantly improves the ability of control bodies to manage

and analyze data more accurately (Herrera & Sánchez, 2021).

Impact on democratic governance: A strategic management model has a direct impact on democratic

governance. By improving control and accountability mechanisms, transparency in government

decision-making is promoted, which strengthens citizens' trust in their institutions. López and

Sánchez (2021) argue that the adoption of these models increases citizen participation and improves

communication between control bodies and society (López & Sánchez, 2021).

A strategic model focused on institutional control also promotes regulatory compliance and risk

management in public administration. By establishing clear protocols for the supervision and

evaluation of policies, control bodies can anticipate problems and mitigate risks that may affect the

effectiveness of public policies. Rodríguez and Gómez (2020) highlight that this approach not only

improves efficiency, but also reduces the risk of corruption within public institutions (Rodríguez &

Gómez, 2020).

"Strategic management to improve government control in Institutional Control Bodies" reflects an

important concern in modern public administration: the need to optimize the efficiency and

effectiveness of institutional control to ensure accountability and transparency in government

actions. This type of model involves applying strategic approaches that allow control bodies to adapt

their processes to current challenges, using both analytical and technological tools to manage risks,

prevent irregularities and improve citizen trust in government institutions.

Vol.5 No.1 (2025) [e - 2503] MANAGEMENT - Advanced Journal E-ISSN: 3028-9408 https://gestiones.pe/index.php/revista © Research of Advanced Studies

Implementation of a strategic management model for government control in Institutional Control Institutions

(Implementación de modelo de gestión estratégica para el control gubernamental en Instituciones de Control Institucional)

=============================================================================================================

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Efficiency in the management of oversight bodies, as observed in the works of García and López

(2020), Pérez et al. (2019) and Rodríguez and Gómez (2020), is directly linked to compliance with

the UN Sustainable Development Goals (SDGs), particularly SDG 16: "Peace, justice and strong

institutions". This objective seeks to promote inclusive, accountable and effective institutions at all

levels. The implementation of an effective strategic management model can significantly contribute

to improving the integrity and transparency of public institutions, a key aspect to achieving this SDG.

Along the same lines, the work of Martín and Rodríguez (2022) focuses on how strategic management

models can influence accountability within public administration, which also has direct implications

for strengthening citizen trust in government processes. The importance of having a clear and robust

strategic management model in institutional control bodies is also highlighted by Díaz et al. (2020),

who suggest that adequate risk management is essential to prevent and mitigate possible failures or

bad practices in the public sector.

Main objective : To establish approximately a strategic management model to improve government

control in the Institutional Control Bodies of the Comptroller General of the Republic-2024 .

2. Methodology

For the dimensions and indicators addressed in the strategic management variable , it was considered

based on the CEPLAN (2023) approaches.

For the variable government control , the following were considered based on information from the

Comptroller General of the Republic of Peru (CGR, 2016): (i) Simultaneous Control and (ii)

Subsequent Control . It should be noted that prior control was not considered in the research, because

the OCIs do not execute this modality.

The type of study was applied research , with a cross-sectional section , carried out in a specific period

of time, with a design non-experimental , because the variables studied were not manipulated. The

scope was descriptive propositional , since once the results were analyzed, the proposal for the

strategic management model was developed to overcome the difficulties by improving government

control.

The population consisted of 73 workers Of the OCI of the 10 provinces corresponding to the district

of the department of San Martín, Peru, the application was achieved to 60 workers for working in

person, in this sense the personnel who were on vacation, on leave or absent for other reasons were

excepted.

In addition, for both variables, the survey technique was used and the questionnaire as an instrument,

whose approach strictly represented the research variables (Hernández et al, 2014), framed in the

operationalization of the variable; the respective dimensions and items are specified in the results

section, inserted in the corresponding tables.

The validity of the instruments was obtained through the Expert Judgment technique, where 5

professional experts in public management verified the coherence and relevance of the indicators and

variables of the research, then Ayken 's V coefficient was applied , obtaining a coefficient of 0.91.

Regarding reliability, a pilot test was applied to 16% of the sample, resulting in a Cronbach's alpha

coefficient of 0.85 for the variable, guaranteeing the reliability of the instrument for its application.

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Implementation of a strategic management model for government control in Institutional Control Institutions

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3. Results

To facilitate understanding of the results, the information is presented in a table.

Table 1. Approach to a strategic management model to improve government control .

Start

Process

Results

 Weak identification of

strengths and weaknesses.

 Weak identification of

opportunities and threats.

 Inadequate programming and

planning of financial resources

to ensure the availability of

travel expenses.

 Insufficient equipment

(printers, plotters , scanners ,

among others)

 Poor allocation of logistical

resources (bond paper,

separators, Chicago screws,

folios, micas, stamps, among

others)

 Insufficient operational

capacity to meet control

service goals.

 Weak teamwork with the

regions to agree on the Annual

Control Plan.

 Low level of autonomy to

refute or propose the

clarification of goals.

 Integrated institutional

management, which allows for

internal and external analysis of

the OCI.

 Coordination with the OCI to

agree on the Annual Control

Plan with clear goals.

 Cooperation between the OCI

and the organic units in charge

of general planning in the CGR.

 Preparation of the needs table

to ensure the correct

distribution and prioritization

of the required logistical

resources.

 Evaluation of the historical

indices of financial resources

required for the analysis of the

current fiscal year that allows

the programming and planning

of financial resources to ensure

the availability of travel

expenses in the OCI.

 Needs assessment to ensure

proper distribution and

prioritization of equipment.

 Analysis and evaluation of the

operational capacity

(collaborators) assigned to the

OCI and its correct distribution

 Efficient characterization of the

strengths and weaknesses of the

OCI.

 Efficient characterization of the

opportunities and threats of the

OCI.

 Adequate programming and

planning of financial resources to

ensure the availability of travel

expenses.

 Sufficient equipment (printers,

plotters , scanners , among others).

 Greater allocation of logistical

resources (bond paper, separators,

Chicago screws, foliators, micas,

stamps, among others)

 Operational capacity distributed

according to capabilities and

experience.

 Strengthening teamwork with the

regions to reach consensus on the

Annual Control Plan.

 Strengthening the autonomy of the

OCI to enable the realization of

goals in accordance with their

operational capacity, assigned

resources, equipment and other

logistical aspects.

 Improve government control to

reduce corruption in all its forms.

Source : Prepared by the authors based on questionnaires applied to employees of the OCI in the department

of San Martín.

Interpretation of Table 1: Results are perceived to respond to the specific objective: Design the

strategic management model to improve government control in the Institutional Control Bodies of

the Comptroller General of the Republic-2024, in which, based on the deficiencies identified from the

point of view of the collaborators of the Institutional Control Bodies of the Comptroller's Office of the

department of San Martín, the proposed process to be carried out to achieve the expected results that

allow improving government control is formulated .

The studies analyzed underline the importance of strengthening controls and processes in public

procurement to improve the quality of the projects executed and the efficiency in the use of public

resources. All these works are aligned with SDG 16, which seeks to build effective, accountable and

transparent public institutions. By promoting transparency, efficiency in execution times, quality in

the goods and services acquired, and the implementation of structured audits, these studies provide

a solid framework to strengthen government institutions and reduce corruption in public

procurement processes.

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Implementation of a strategic management model for government control in Institutional Control Institutions

(Implementación de modelo de gestión estratégica para el control gubernamental en Instituciones de Control Institucional)

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Regarding the strategic management model to improve government control in the Institutional

Control Bodies of the Comptroller General of the Republic-2024 ; the assessment of expert

professionals on the strategic management model to improve government control is observed ,

obtaining an average of 43.9 therefore, the proposal is valid, viable and applicable, according to the

reality of each OCI attached to the Comptroller General of the Republic, with the experts determining

an applicability of 97.5%.

4. Discussion

The results show significant challenges in process management and budget execution in the public

sector. The need to improve resource planning, execution and monitoring has been widely discussed

in the literature. Andrews, Pritchett & Woolcock (2019) highlight that government reforms often fail

by not considering local contexts, and therefore propose an “adaptive capacity building” approach,

which is relevant for budget management in changing environments.

Likewise, inefficiency in the execution of resources and the rigidity of administrative procedures are

structural problems. Balaeva et al. (2021) identify that bureaucracy and corruption affect the

effectiveness of bidding processes, suggesting that improving control and transparency systems

would optimize the allocation of resources, in line with the proposals of the Ministry of Economy and

Finance (MEF, 2024).

Accountability is another key aspect. Bovens & Schillemans (2020) argue that transparency and

digitalization can strengthen governance and trust in public administration. In this sense, the

integration of artificial intelligence in budget planning and execution, as mentioned by Moreno Muro

et al. (2023), represents an opportunity to increase efficiency and reduce discretion in decision-

making. De la Cruz Montoya et al. (2020) also highlight that greater visibility in the allocation of

resources, through budget transparency, strengthens management by results, in line with the

National Policy for the Modernization of Public Management (PNMGP) (PCM, 2022).

On the other hand, sustainable public procurement is emerging as an emerging topic. Das Graças &

Maceno (2021) show that integrating environmental criteria into procurement processes can

generate long-term benefits, although its applicability depends on the context and institutional

capacity.

Strategic planning is also essential in human potential management. Rojas & Ugaz (2024) link this

planning with the organization of sports activities and stress reduction, highlighting the positive

impact of efficient management on workplace well-being.

In conclusion, the literature supports the need to optimize process management in public

administration through adaptive approaches, transparency, digitalization and strategic planning.

Although structural challenges exist, the implementation of evidence-based reforms can contribute

to improving the efficiency and effectiveness of public management.

In contrast, Andrews et al. (2019) discuss staff capacity development in the public sector in

developing countries, pointing out that government reforms often fail if local contexts are not

considered. They propose the “adaptive capacity building” approach as a strategy to improve public

administration in a gradual and flexible manner.

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Balaeva et al. (2021) offer an insider's view on the perception of efficiency in public procurement,

highlighting the influence of bureaucracy and corruption.

Bovens et al. (2020) delve deeper into accountability and highlight the role of digitalization in

government transparency.

Brinkerhoff & Wetterberg (2020) demonstrate that social accountability, through audits and citizen

participation, strengthens governance.

Das Graças et al. (2021) and De la Cruz et al. (2020) provide evidence on the importance of

sustainability and transparency in public processes, while Kattel & Lember (2020), Milosavljevic et

al. (2021), Parra et al. (2024) and Pereira (2022) address various aspects that impact efficiency and

innovation in public procurement.

Finally, Rodríguez & Gómez (2020) and Rojas & Ugaz (2024) highlight the relevance of strategic

models to strengthen institutional control and organizational well-being.

5. Conclusions

Within the processes, for the strategic management model for government control, the last process:

results showed greater achievements, which is why emphasis should be placed on said process.

Contribution: Appropriate processes are urgently needed to hire personnel for the public sector and

for the control bodies, because they must be exemplary; in addition, labor awareness programs for

institutional development, avoiding diverting budgets to corruption processes.

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Co-authors' contributions : As author, I declare that I am responsible for all the information

contained in this article; having developed all the processes:

Conceptualization, Data curation, Formal analysis, Methodology, Software, Supervision, Validation,

Visualization

Research funding : With own resources.

We declare that there is no conflict of interest: The authors declare that they have no conflicts of

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