Auditoría de gestión al Departamento Administrativo – Financiero de la Coordinación Zonal de Salud N° 3 (Ministerio de Salud) Zona Centro, período comprendido del 01 de enero al 31 de diciembre del 2013

Abstract

The Regional Health Organization Number 3 is a public institution in charge of managing the health services. This organization has reflected several problems originated from the non-application of adequate rules; that is why the implementation of a Management Audit for the Administrative and Financial Department has been set as an objective. The theoretical frame was carried out using the essential concepts for the development of the Management Audit, as well as the objectives and stages. The methodological frame was based on the descriptive and field trip research, the inductive and deductive method, the techniques and research tools applied for the development of the topic. The audit stages were carried out in the propositional framework. The first stage had to do with a general diagnose of the organization which determined the components to be audited. They are: Human Talent, Budgeting, and Financial Processes. The specific planning evaluated the internal control system which resulted in a high level of confidence thus some compliance procedures were designed resulting in the partial fulfillment of the functions by the person in charge of the Human Talent due to the different activities he has to perform. It is concluded that it is necessary to carry out a permanent evaluation in order to fulfil what is proposed and use the resources effectively.