Evaluación del control interno basado en el coso III a “Riohospital” del cantón Riobamba, provincia de Chimborazo, periodo 2018

Abstract

The objective of this study was to carry out an Internal Control Evaluation based on COSO III at "RIOHOSPITAL" located in Riobamba city, province of Chimborazo, term 2018, in order to verify the level of compliance with the administrative and accounting processes. For the development of this study, an interview was applied to the manager in order to obtain more relevant and precise information, an observation technique by visiting the company to be able to collect information and also surveys applied to the personnel who work in the institution. The findings go as follows: there is no an adequate training system for the staff in the health area such as physicians, nurses, scrubbers; the accounting department and the administration do not carry out an adequate control of internal processes, it lacks of indicators to evaluate the compliance of efficiency, effectiveness. For this reason, the internal control evaluation was carried out where the internal control questionnaires were developed to determine the level of risk and confidence, procedure sheets with their respective flowcharts were elaborated where the steps of each one of the activities generated by each department are explicit according to their needs, along with the presentation of a final report. It was concluded that the accounting and administrative processes, among others, show a confidence level of 76% and a risk level of 24%. It is recommended to carry out constant internal control evaluations for the processes that are being developed in each activity.