Auditoría de gestión en el Hospital Provincial Francisco de Orellana Área de Salud N°1. cantón Francisco de Orellana, provincia de Orellana durante el período del 01 de enero al 31 de diciembre del 2016

Abstract

The Management Audit at the Francisco de Orellana Provincial Hospital, in the health area No. 1. Francisco de Orellana Canton, Orellana province, during the study time period from January 1st to December 31st, 2016, has been developed with the aim of defining the following levels achieved: efficiency, effectiveness, and economy. In the execution of the examination, it was necessary to use audit techniques such as inquiry, verification, and confirmation, which allowed to determine that the hospital institution develops its activities within acceptable parameters, even so, it also requires the adoption of corrective actions based on certain processes to achieve efficient public management. The application of management indicators allowed the identification of the following findings: the entity does not have a risk map, the work rotation has not been established, among the entity's servers, the daily income verification has not been performed. The result of the audit execution is evidenced in the corresponding final report, which presents a reasonable opinion. It was concluded that most processes are properly supervised, with an average of 71% confidence level and a risk of 29%, which means that the ranges reached are within the high parameters-low, in view of the above. It is recommended to perform a periodic analysis of public management in order to know what processes require corrective measures for a better performance of the activities and operations.