Confianza y transparencia en la ayuda social: la importancia del control interno en beneficencias
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Abstract
En un contexto de creciente demanda de transparencia en el uso de los recursos públicos y privados destinados a la ayuda social, el control interno emerge como un componente esencial para garantizar la legitimidad y sostenibilidad de las Sociedades de beneficencia. Este estudio analiza la importancia del control interno como pilar para fomentar la confianza y la transparencia en las instituciones de beneficencia. El enfoque es cualitativo, a partir revisión bibliográfica. La estrategia de búsqueda se realizó a través de bases de datos académicas como Scopus, Redalyc, SciELO, así como repositorios institucionales, luego de aplicar los criterios de inclusión, fueron seleccionados 10 estudios para el análisis. Los hallazgos destacan la necesidad de marcos normativos más estrictos, procesos éticos sostenibles y una cultura organizacional orientada a la rendición de cuentas. Se concluye que el control interno no solo es un mecanismo contable, sino una herramienta estratégica para garantizar el uso adecuado de recursos, legitimando así la labor social.
In a context of growing demand for transparency in the use of public and private resources allocated to social aid, internal control emerges as an essential component to ensure the legitimacy and sustainability of charitable organizations. This study analyzes the importance of internal control as a pillar for fostering trust and transparency in charitable institutions. The approach is qualitative, based on a literature review. The search strategy was conducted through academic databases such as Scopus, Redalyc, SciELO, as well as institutional repositories. After applying the inclusion criteria, 10 studies were selected for analysis. The findings highlight the need for stricter regulatory frameworks, sustainable ethical processes, and an organizational culture oriented toward accountability. It is concluded that internal control is not only an accounting mechanism, but a strategic tool to ensure the proper use of resources, thus legitimizing social work.
In a context of growing demand for transparency in the use of public and private resources allocated to social aid, internal control emerges as an essential component to ensure the legitimacy and sustainability of charitable organizations. This study analyzes the importance of internal control as a pillar for fostering trust and transparency in charitable institutions. The approach is qualitative, based on a literature review. The search strategy was conducted through academic databases such as Scopus, Redalyc, SciELO, as well as institutional repositories. After applying the inclusion criteria, 10 studies were selected for analysis. The findings highlight the need for stricter regulatory frameworks, sustainable ethical processes, and an organizational culture oriented toward accountability. It is concluded that internal control is not only an accounting mechanism, but a strategic tool to ensure the proper use of resources, thus legitimizing social work.
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Vol. 5, No. 10