Auditoría operacional al Hospital Básico 11 BCB “Galápagos”, de la ciudad de Riobamba, provincia de Chimborazo, período 2012

Abstract

The operational Audit is considered as an exam which investigates, evaluates and checks the functional areas of an organization, in this case its principal objective is to verify if the set control for the processes of the Basic Hospital fulfills the objectives which the processes were designed for. These are: To assure the economy, efficiency and effectiveness of the Hospital. The present research begins with the delimitation of the problem, which is the purpose of the research, this can be both special and temporally, more than identify the existing problem and justify need to carrier out its research analysis. Then the theoretical and referential frame of the research is established, trying to establish all theory related to the topic. The methodological framework including the hypothesis, variables and research techniques used were analyzed. The research continues with the implementation of the operational Audit Basic Hospital 11 BCB “Galápagos”, examination through which, then evaluate the different processes running on its interior, a series of findings that are summarized in the final report, including the conclusions and recommendations to the directors of this hospital, to enable them to arbitrate the relevant measures and correct deviations or irregularities detected.