Auditoría de gestión en el Subcentro de Salud Santa Clara, cantón Santa Clara, provincia de Pastaza, en el periodo de enero a diciembre del 2014

Abstract

The objective of this work is to Auditing in Sub – Health Center Santa Clara, Santa Clara Canton, Pastaza Province, from January to December 2014, to assess the efficiency, effectiveness and economy. In the development of the Auditing techniques descriptive research, field and documentary activities were applied which allowed to collect the necessary information. With the support of different audit techniques and methodology COSO findings were determined as: lack of a code of coexistence, operating protocols, inadequate control systems, lack of a security system and critical areas, over that has arisen conclusions and recommendations presented in the final report, which constitute support tools implement corrective measures to improve the quality of institutional management. At the end of this work it is recommended to the Technical Administration of Sub - Health Center of Santa Clara perform audits in order to assess the efficiency, effectiveness and economy; and the management of receiving resources from the state; accept recommendations and make representations to higher authorities, so that the necessary corrective measures are implemented to raise the level of citizen satisfaction with services offered by institution, thus ensuring the Sumak Kawsay in the population.