Diseño de un sistema de control interno aplicado al manejo de los activos fijos de Neonatología en base a las NIC SP para el Hospital Provincial General Docente Riobamba, provincia de Chimborazo

Abstract

The present research about the Design of an Internal Control System based on the International Public Sector Accounting Standards (IPSAS) which was applied to the management of fixed assets belonging to the Neonatology department of the Provincial General Teaching Hospital Riobamba, located in the province of Chimborazo, aims to safeguard, control, codify and record the information of all Neonatology assets owned by the aforementioned institution. The research was carried out through techniques such as: observation, interviews directed to the departmental head of Neonatology and the departmental head of Fixed Assets, and surveys conducted to the professionals in Nursing, Medical Technologist and Doctors involved in the Neonatology area, which allowed obtaining a global vision of the institution and its main problems, among which are: there is no policies for the control of fixed assets, in the same way there are no periodic controls of the assets and there is not any manual of functions to helps the personnel to perform optimally the tasks entrusted to their job. That is why, it is proposed new processes and policies that must be adopted so that acquisitions, warehouse dispatches, as well as the removal of obsolete goods, can be carried out in the shortest possible time and under the appropriate guidelines. It is recommended to put into operation the new internal control system to improve the operability of the institution.