Auditoría administrativa al departamento de adquisiciones del Hospital “Publio Escobar”, cantón Colta, provincia de Chimborazo, período 2013

Abstract

The present research in a “Management Audit to the Acquisitions Department of the “PUBLIO ESCOBAR” Hospital, Canton Colta, Province of Chimborazo, within 2013 period” with the purpose to evaluate the administrative process, application of policies, and measure the level of efficiency, effectiveness of the operations carry out in the department submitted for analysis, in order to contribute the institutional improvement. The evaluation carried out based on information provided by the institutional personnel specifically in the acquisitions area, Warehouse, Pharmacy, Fixes Assets and Service, with a quantitative and quantitative approach, based on data collecting with numeric and non-numeric measurement to verify hypothesis. For Internal evaluation control the COSO method was used, resulting the Hospital does not have a guidebook and internal polices for the department, a training plan the physical space has found poorly distributed and the drugs inventory is not reliable. As a result of the research the audit final report was obtained where conclusions and recommendations are developed in order to take corrective actions for improving critical areas, and thus to contribute the growing and achieving the institutional goals and objectives.