Auditoría de gestión al departamento de talento humano en el Distrito 17D03 del Ministerio de Salud Pública en el periodo 2020

Abstract

The main objective of this research was to carry out a Management Audit of the Department of Human Talent in District 17D03 of the Ministry of Public Health, period 2020. In this audit, the different phases of the audit were essential to measure the levels of efficiency and effectiveness within the different applications of techniques and parameters where compliance will be given in relation to the departmental objectives that the institution wants to achieve. This audit is based on the Generally Accepted Auditing Standards supported by investigative techniques for collecting updated information and different audit procedures for collecting working papers. First, preliminary information was collected through a visit to the facilities. The direct approach with the personnel during the process made it possible to get more detailed information. Secondly, an evaluation of internal control through the application of questionnaires based on the COSO method was necessary to get focus on the level of risk and prioritize the weaknesses found. Using indicators contributes to demonstrating the effectiveness with which a company is achieving business objectives. This action is performed measurably, resulting in a significant improvement that will allow the processes to meet the established goals and objectives. Finally, once the management audit was completed, the audit report was issued, disclosing the findings, conclusions, and recommendations of the processes evaluated during 2020