Auditoría integral al Hospital Pediátrico Alfonso Villagomez de la provincia de Chimborazo, cantón Riobamba, periodo 2015

Abstract

The purpose of the Integral Audit for Alfonso Villagomez Children´s Hospital from Chimborazo province, Riobamba County during 2015 is to evaluate the administrative and financial management as well as the level of accomplishment of the main systems and activities carried out in the company to improve the management for the appropriate and opportune decision-marking. For the development of the audit, it was necessary to implement internal control questionnaires based on COSO I method. In addition, the financial transactions and operations were analyzed in detail, the law and current regulations fulfilment were verified and the efficiency and effectiveness level of the economy was checked through management indicators for their measurement. This aspects allowed identifying the following findings: it does not have a file procedures implementation for the documents in each area or department, it does not have a budget, therefore it impedes contracting new personnel, the obligations with the suppliers are not paid on time, the external infrastructure of the hospital does not have the necessary benefits for an adequate operation, in addition more medical equipment has not been acquired during this period, there are services which do not work 24 hours a day due to their permanent use among other observations mentioned in the report at the end audit in a correct way to make opportune decisions for the development of the administrative, financial and fulfillment management of the institution.