Fortalecimiento del control interno desde la academia: una propuesta de análisis y capacitación para el personal académico

Problem statement: The Universidad Veracruzana (uv) has a limited level of understanding of the Internal Control System, which hinders its contribution to accountability, transparency, and the efficient use of public resources. Objective: To identify faculty training needs in internal control in order to develop a comprehensive training proposal that strengthens their competencies. Methodology: The research adopted a quantitative approach, with a non-experimental and cross-sectional design. An instrument was created to assess four dimensions: understanding of internal control, risk mitigation capacity, ethical and legal commitment, and technological proficiency. The sample consisted of 470 members of the academic community from diverse areas and regions. Results: The findings showed low and intermediate levels in all dimensions, with high variability among participants. A significant correlation was found between the dimensions, particularly between understanding and risk management capacity. Conclusion: An annual training program aligned with the Committee of Sponsoring Organization of the Treadway Commission and the Integrated Internal Control Framework is proposed to strengthen key competencies and provide a diagnosis foundation for a contextualized training strategy.