Auditoría financiera al Hospital Militar IV-DE Amazonas, cantón Puerto Francisco de Orellana, provincia de Orellana, periodo 2015

Abstract

The present work of qualifications a "Financial Audit to the Military Hospital IV-DE Amazonas, Canton Puerto Francisco de Orellana, Province of Orellana, Period 2015", whose objective was the determination of the reasonableness of the financial statements and the optimal use and application of the economic resources. The methodology applied in the research was inductive and deductive, with research instruments which included: interviews with the employees of the institution, the application of an internal control questionnaire using the Cost II method to determine the level of risk and confidence, for verifying if the laws, rules and regulations that govern the institution are complied with, in addition to the application of the audit phases; Planning, Execution and Communication of Results. Through the completion of cash transactions, bank reconciliations, confirmation of balances and review of invoices, it was possible to verify the reasonableness of the financial information and the good management of the economic resources. As a result of the audit process, an opinion was developed in whose content the following findings are described: the documentation is not sequentially filed, there is no person responsible for cash settlement. The application of the recommendations included in the opinion will allow management to improve accounting and financial control, in addition to avoiding problems with the control entities.