Auditoría integral al Centro de Salud A-El Coca, del Instituto Ecuatoriano de Seguridad Social, del cantón Francisco de Orellana, provincia de Orellana, periodo 2016

Abstract

The aim of this research was to carry out a comprehensive audit of the A-El Coca Health Center of the Ecuadorian Social Security Institute, Canton “Francisco de Orellana”, “Orellana” province, 2016. The purpose was to evaluate the administrative, financial and compliance with regulations in the management of the entity's resources. Subsequently, the methodological framework where the modality and the type of research were defined as well as the population and sample. Analytical, inductive and deductive methods were applied, and the use of techniques such as direct observation and survey. Consecutively, the proposal was structured in two files: permanent and current. The first file reflects the formalities of the entity. The second file proposes three phases of comprehensive audit. The first phase involves both preliminary and specific planning. The second phase corresponds to the execution where four inquiries were applied, these are: Internal Control Audit through COSO III, Financial Audit, Management Audit, Compliance Audit where the inquiries of this research were conducted in order to determine the findings. Finally, phase three belongs to the communication of results where the audit report was presented. It will also serve as a tool for decision making at the direction and management level of the different areas. It is recommended to perform evaluations of its management regularly, besides of those carried out by the control agencies, which are focused on verifying the recommendations of previous exams to improve the management of the public entity.