Auditoría integral al Hospital Pediátrico Alfonso Villagómez Román, del cantón Riobamba, provincia de Chimborazo, período 2017

Abstract

This degree work aims to carry out an Integral Audit at Alfonso Villagómez Román Pediatric Hospital, of the Canton Riobamba, Province of Chimborazo, 2017, with the purpose of verifying the degree of execution of the administrative management, the reasonableness of the financial statements and the degree of compliance with current legal regulation applicable for that health home. The research was developed using the qualitative approach by gathering information regarding the current situation of the Hospital, analyzing in detail and meticulous the activities, transactions and financial administrative operations and legal and operational compliance that show a high risk within this house of health, while in the quantitative approach the collection of financial and management information was obtained through ledgers, budgetary certificates, account statements, financial statements and plans of the institution in order to define and delimit the various problems. Among the main deficiencies are: lack of bank reconciliations, absence of auxiliary advance payments to public servants, inadequate structuring and formulation of the mission and institutional vision, unnecessary budget reforms, deficient compliance with the Annual Contract Plan. Based on the shortcomings found, the recommendations issued in the audit report are considered important so that the administration of the Alfonso Villagómez Roman Pediatric Hospital ensures the compliance of the objectives and planned goals.