Budget audit with a focus on performance and its impact on the general account of the Republic, Peru

Abstract

Objective: Determine how the budgetary audit with a focus on performance impacts the Report to the General Account of the Peruvian Republic, in order to propose an audit that validates the process that allows evaluating the performance denominated by results; in addition to the establishment of parameters to establish accountability. Method: The research was descriptive and correlational; the test that was applied was chi square. The data set was provided through surveys to the auditors of the firms that carried out the governmental financial audits of the public entities and to the auditors of the organic units responsible for the financial audit of the SAI Peru; shows 66 people. Results: Reliability of the instrument according to Cronbach's Alpha 0.957, a highly reliable value. Determining that the performance-focused budget audit allows the monitoring and control of public sector budget spending to be audited in a timely manner, obtaining accurate and reliable information for selection of decisions in the allocation of credits from the public budget to the budget specifications. Conclusions: The audit of the evaluation of the budgetary statements under the performance approach impacts the Report to the General Account of the Republic of Peru.