Auditoría de gestión al Centro de Salud Urbano Paushiyacu de la Dirección Distrital de Salud 15D01, cantón Tena, provincia de Napo, periodo 2015

Abstract

The investigation work “Management Auditing” to the Urban Health Center Paushiyacu of the District Health Direction 15D01, Tena Canton,Napo province, 2015 period”, was carried out to improve the efficiency, efficacy and economy in the management of human resources. The auditing war conducted in four phases: Preliminary Knowledge, Planning, Execution and Result Communication. Questionnaires of internal control through the COSO I method were used todetermine the following findings: infrastructure and Maintenance, Insufficient and Obsolete Medical Equipment, the stock and provision of medicines and medical resources, Human Talent, Updated information of Personnel Internal Control, Economy and Management Efficiency and Efficacy. The following management auditing indicators were used: Performance Evaluation Percentage to the workers (Efficiency), Training Percentage to the workers (Efficiency), Recelved Claim Percentage by the External Client (Efficacy), and Percentage of Outdated Pharmacy Units(Quality). Among the most relevant results, it was possible to determine that the control components present an inherent risk level and a moderate confidence level. It is recommended to have, at least 50% nominated personnel, plan according to the investment needs, to make the pharmacy responsible people and the administrative assistant in charge of public acquisition, carry out a planning for the acquisitions of medicines and resources permitting to dispose of sufficient and permanent stock.