Auditoría de gestión para la optimización de los procesos administrativos del Departamento de Inventarios del Hospital Provincial General Docente Riobamba. Período 2011.

Abstract

The present work corresponds to a Management Audit to the Warehouse of the Provincial General Teaching Hospital Riobamba, of Chimborazo province for 2011 period. The object of the this Management Audit, is to verify if the activities and processes are efficiently being developed, as well as setting a global and systematic vision to determine how far the organization is achieving the objectives set up by the management. The work was developed by applying Audit techniques such as: surveys, narrations, Internal Control questionnaires, observations; in order to deeply know if the processes are being adequately carried on. Through the application of this audit, they were found some deficiencies of Internal Control, such as the downgrade of the Strategic Planning, the lack of an Ethical Behavior Code and a Functions Manuel for each area; besides the respect of the communication channels to ease the authority lines and the training to the staff to achieve the correct use of the resources, and as a main problem, it was found that there aren.t any management indicators at the examined area, since the institution has hospital management indicators but not administrative ones. The a Management Audit to the Warehouse allowed to find the deficiencies previously mentioned, and with the recommended corrective actions, they can be improved so that it can have a good management in the administrative processes, aiming to save the public resources of the Provincial General Teaching Hospital Riobamba.