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Índice de madurez del control interno en gobiernos locales (2021-2025): análisis de cumplimiento, estabilidad y replicabilidad
The Peruvian State measures the implementation of internal control in each public entity through an official maturity index computed by the Comptroller General from an annual self-assessment, which since 2024 also feeds its corruption-risk index. This study takes that index as the object of evaluati
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