Diseño de un modelo de control interno, políticas y procedimientos que contribuyan al mejoramiento de la gestión en el área financiera del Hospital Miguel León Bermeo, cantón Chunchi, provincia de Chimborazo para el año 2014

Abstract

The financial area of Miguel León Bermeo Chunchi Canton Hospital since its inception not have an Internal Control Model, Policies and Procedures for that reason this paper proposes the development of a "Designing a Model of Internal Control, Policies and Procedures that contribute to the improvement of management in the financial area of the Miguel León Bermeo Hospital, Chunchi canton, Chimborazo province by 2014", in which a number of conclusions and recommendations are presented in the aim to guide for compliance its activities and contribute to the improvement of institutional management oriented to efficiency, effectiveness and economy in its services. In the execution of a design of a model of internal control policies and procedures overview of the entity subject to control was obtained concerning the satisfaction of the users of its services in order to identify the conditions for the implementation of control ; subsequently the information obtained was reviewed and analyzed, internal control was evaluated, internal control questionnaires were designed and implemented in order to gather information on the functioning of useful controls in place to identify issues requiring additional time and effort to support the identified weaknesses , which are detailed in leaves of findings and presented in the report on the level of risk and trust that includes conclusions and recommendations to guide the staff of Financial Area of Miguel León Bermeo Hospital in making decisions aimed at the optimal use of resources.