Auditoría de Gestión por el año 2010 para el Hospital de Especialidades San Juan en la ciudad de Riobamba

Abstract

The present study evaluated the current situation of the hospital and the management, it was possible to determine the efficiency and effectiveness achieved, also analyzed the financial statements, the compliance level with internal policies, to finally issue an audit report with conclusions and recommendations. This audit began with an interview with the manager, followed by an assessment of the compliance of internal control policies through COSO (Committee of Sponsoring Organizations) method, questionnaires were applied to each hospital area, based on strategic planning analysis was performed compliance with institutional goals and objectives, questionnaires were applied knowledge and applicability of the institutional mission and vision, was complemented with the implementation of the annual operating plan. An evaluation of achievement degree of targets through management indicators in the areas administration, human talent and commercial, also made an analysis of the relevant procedures that are performed within the hospital as the process of recruitment, the process of procurement of drugs and the treatment given to hospital waste. Concluded this study was necessary to draft the following audit report containing exam results and recommendations designed to improve hospital management and contribute to make the correct decisions.