Control interno en el proceso de auditoría en empresas del sector servicios de Lima Metropolitana

The research analyzed the relationship between internal control (IC) and auditing in service sector companies in Metropolitan Lima through a quantitative, correlational, and non-experimental study. Two checklists were applied, based on the COSO guide (IC) and the Technical Audit Guide (GU-SCPACU-02) of the Office of the Comptroller General of Peru, to a sample of 91 companies. The internal consistency of the instruments was evaluated using Cronbach's Alpha, with values of 0.815 (IC) and 0.709 (Auditing), both showing good reliability. The data, analyzed descriptively and using Spearman's Rho coefficient, revealed a compliance level of 55.2% in IC and 45.5% in auditing, both moderate, and a strong, positive, and significant relationship (Pearson's R = 0.844; p = 0.000). It is concluded that improving IC will positively impact auditing, enhancing its level in the companies.