Auditoría de gestión aplicada al Departamento Financiero del Hospital Básico 11-BCB, cantón Riobamba, provincia de Chimborazo, durante el periodo 2011

Abstract

In this work we performed an audit of Management to Finance Department 11-BCB Hospital Galapagos, located in the city of Riobamba Province Chimborazo during the period 2011 to measure the efficiency and effectiveness of administrative and financial processes that generated within the area. Management Audit has been as a main objective, the evaluation of the processes in the areas of financial unit, how they are made and the analysis of the attainment or otherwise of the proposed objectives. Through the implementation of indicators of Management content it was determined basic performance parameters that give guidelines for institutional improvement and decision-making of its Director and Departmental Heads. Knowing that it is a nursing home that provides care and medical service to military and civilian patients, it requires quality in its attention and therefore in the internal management of their patients procedures. Having implemented within this audit, research techniques and internal control questionnaires, FODA analysis, surveys, observation and management indicators we intend to meet our goals and thus help in the area of study to its improvement and growth. The recommendations propose to make in the collections area have the technical support, product study and it will generate a chain reaction in the others areas of the 11-BCB Basic Hospital, which will result in the automatic growth and income at a level of competitiveness both internal and external, and in this way and with the application of the Standards of Government Accounting and Auditing, become one of the elite and renowned institutions in the city of Riobamba.