Creación de la Unidad de Auditoria Interna en el Hospital de Especialidades San Juan HOSPIESAJ S.A.

Abstract

This research work deals with the proposal of Creating the Inner Audit Unit at the Hospital of Specialties San Juan HOSPIESAJ S.A in Riobamba. The proposal contains the implementation of an Inner Audit Unit to plan, coordinate and execute control evaluation activities. Precedents and generalities of the hospital are given in order to develop the proposal, and getting a previous knowledge of the institution as well as by means of FODA analysis, the situational diagnosis will identify the level of acceptance service in society; also, risks and the need of improving an inner control. Theoretical bases of the project stands out concepts and criteria about the inner audit, management aspects, that is, inner control of personnel, their functions and responsibilities, among others. The proposal of the project shows the Unit operation capacity, its mission, vision, values, objectives, organizational structure, legal regulations, budget of function, profiles and specific jobs, that the personnel would carry out according to the duties of the entity, specifying the way to do them and detailing their forms. The information in this investigation will make easy proper taking decisions of the staff, so that the institution will have the unit to verify the accomplishment and efficiency of inner control systems getting better tits operations and resources.