Auditoría de gestión en el Centro de Atención Ambulatoria del Instituto Ecuatoriano de Seguridad Social, del cantón Alausí, provincia de Chimborazo, período del 1 de enero al 31 de diciembre de 2012

Abstract

The present Auditing of Management to the Ambulatory ttention Center of IESS (Instituto Ecuatoriano de seguridad social, of the County Alausí Province of Chimborazo, period from the 1st of January to the 31st of December of 201, an analysis of the institutional situation was made and exposes the necessary recommendations to improve the efficiency in the development of the activities, getting better the processes, by optimizing resources and helping to the decisión taking of the Direction. In the execution of the auditing a series of surveys were appliied, the same that allowed knowing the level of trust of the internal control, the misión and the visión; therefore a SOWT matrix analysis of the Center and in a parallel form were applied the managememnt indicators to evaluate the way in which, the resources were used for the examined period. Once the institution was evaluated, the respective findings was proceed to establish among which can be mentioned: the lack of training, non-accomplishment of the manual of function and it is being necessary to modify it, according to the needs of the same, the elaboration of a plan of mitigation of risks; and making a more frequent control to the staff.