Auditoría financiera al departamento de finanzas del Hospital José María Velasco Ibarra de Tena, provincia de Napo, en el periodo 2019

Abstract

The present study deals with a "Financial Audit to the Finance Department in the José Maria Velasco Ibarra Hospital located in Tena, province of Napo during 2019" with the aim to determine the realiability of its financial information. The methodological approach was quantitative and qualitative with a non-experimental design, the methods applied were the inductive, deductive and analytical, supported by effective research techniques such as an interview, a survey and the observation which were applied through instruments like an interview and some questionnaires. The practical development of the study was guided by the evaluation of the internal control through the COSO I method along with the application of auditing stages, planning, execution and communication of results established by the generally accepted auditing standards. The realiability of the financial information was verified and determined through the review of the auxiliares from the studied accounts. After the special examination, an audit opinion was issued which described the existing deficiencies about the (derecognition of assets that include an account called machinery and equipment. As a recommendation, a letter was seff$o the institutional management in order to let them organize improvement plans regarding to the internal control system to avoid a wake-up call from regulatory agencies.