Auditoría de gestión al Hospital de Especialidades San Juan S.A, de la ciudad de Riobamba provincia de Chimborazo, periodo 2012

Abstract

In this paper we propose the Auditing to the “Hospital de Especialidades San Juan” S.A. in the city of Riobamba, Chimborazo Province, period 2012, in which reasonable conclusions and recommendations that contribute to the efficient development of the hospital and improve staff performance are issued. The Audit was developed, begins with a general diagnosis to gather information about the current operation of the business, to consider the critical areas audited, assessment processes using audit techniques. Also evaluated the internal control system, evaluation of business processes, we apply management indicators of efficiency, effectiveness, economy, ethics and evidence of sufficient and appropriate audit to determine the findings, resulting in the audit report management that contributes to making corrections in business management. The management audit to the “Hospital de Especialidades San Juan ” S.A. in the city of Riobamba, Chimborazo Province, period 2012; has been made based on the information provided and collected, staff collaboration and management of hospital business, more direct observation, bibliographic and virtual material that substantiated the practical work we do. The Audit Report Management was submitted, it will become an important support tool for the institutional management of the “Hospital San Juan” S.A. their managers and operational staff which will improve existing processes and activities in the company, so it is suggested that applies in context. The authorities of the “Hospital San Juan” should analyze the findings and implement the recommendations in the final report of audit, designed to correct any deviations found during the examination.