Abstract
This study examined the relationship between purchasing management and internal control at Huaycán Hospital, Peru, considering purchasing planning, supplier selection, and contract management. A non-experimental, cross-sectional, correlational design was employed using a mixed-methods approach with quantitative predominance. Participants included 50 employees and three interviewed specialists. A 31-item Likert-scale questionnaire was administered, and Spearman’s rank correlations were calculated. Results revealed a strong positive association between purchasing management and internal control (Rho = 0.806; p < 0.001). Contract management exhibited the strongest correlation (Rho = 0.792), followed by purchasing planning (Rho = 0.663) and supplier selection (Rho = 0.438). Interviews highlighted staff training, correction of deficiencies, integrity, and operational efficiency. The findings indicate that the strength of the relationship varies across purchasing management dimensions.
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