Abstract

The main objective of this research is to determine the relationship between internal control and the work performance of the staff of the Tacna Regional Government Headquarters, 2020. Regarding the type, it is detailed that it is pure or basic, where the design is non-experimental with a correlational level. The sample was 174 workers, the technique is the survey, the instrument is the questionnaire, and the approach is quantitative. It was found that 60.9% of the personnel consider that there is a regular level of use of internal control as a management tool in the entity. The most important dimension is “Supervision” and the one focused on improving is “Information and communication”; 55.7% of the personnel state that there is an adequate level of work performance and fulfillment of their functions, whereas the most important dimension is “Labor relations” and the one focused on improving is “Teamwork”. It is concluded that there is a direct and moderate relationship between internal control and the work performance of the personnel of the Tacna Regional Government Headquarters (Rho = 0.426 and “p” = 0.000). Similarly, there is a relationship between each of the dimensions of “Internal control” and “Work performance”, except for the dimension “Control environment”.