Performance audit in process management of public servants in a health insurance fund administrator, Peru 2026
Keywords:
performance auditing; process management; public servants; public health; physical activityAbstract
The objective of this study was to determine the extent to which performance auditing influences the process management of public servants in a health insurance fund administrator in Peru during 2026. The research adopted a quantitative, applied approach with a non-experimental, correlational-explanatory, cross-sectional design. The population consisted of 780 public servants, and simple random probability sampling was applied. Data were collected using two Likert-scale questionnaires validated through expert judgment and exploratory factor analysis. Analysis included descriptive statistics, ordinal logistic regression, and partial least squares structural equation modeling (PLS-SEM). Results showed that 64.7% of servants perceived a good level of performance auditing, while 70.5% rated process management as good. The structural model revealed a positive and significant influence of performance auditing on process management (β = 0.99; R² = 0.97), and ordinal regression confirmed this relationship (p < 0.05; Nagelkerke R² = 47%). It is concluded that strengthening performance auditing contributes to optimizing institutional management, transparency, and the quality of public health services. Furthermore, the need to extrapolate these efficiency controls to the management of community physical activity and sports programs is highlighted, given their direct impact on disease prevention and population well-being.
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Copyright (c) 2026 Melissa Betzabé Alvarado Diaz , Pedro Otoniel Morales Salazar
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