Eficiencia de los Sistemas de Control Interno en los Gobiernos Autónomos Descentralizados de la Provincia de Bolívar y su Incidencia en la Transparencia y Uso eficiente de los Recursos Públicos

Abstract

Ecuador's decentralized autonomous governments (GAD) face significant challenges in effectively implementing internal control systems, compromising transparency and efficient use of public resources. This study analyzes the efficiency of COSO framework-based internal control systems in Bolívar province's GADs during 2023-2024, a region characterized by institutional limitations, high rurality, and poverty levels above the national average. Through a mixed-methods approach combining documentary analysis of 189 audit reports, structured questionnaires administered to 82 public officials, and semi-structured interviews with 18 local authorities, the implementation level of the five COSO components and their relationship with transparency and budgetary efficiency indicators were evaluated. Results show that only 34% of Bolívar's GADs achieve a satisfactory level of internal control efficiency, with critical weaknesses identified in risk assessment (23.4% average compliance), monitoring (27.1%), and control activities (31.2%). A significant positive correlation exists (r=0.81, p<0.001) between the internal control efficiency index and transparency compliance according to the Organic Law on Transparency and Access to Public Information. GADs with deficient control systems record an average of 9.7 findings per external audit versus 2.1 in those with robust controls, while executing only 63% of their budget compared to 89% for efficient GADs. Main barriers identified include insufficient human resource professionalization, cultural resistance to organizational change, technological limitations, and weak commitment from elected authorities. The study concludes that strengthening internal control is imperative to ensure transparency and efficiency in Bolívar's local public management, requiring comprehensive interventions in technical training, institutionalization of control culture, and specific budgetary allocation for these areas.