Auditoría de gestión al Subcentro de Salud de la parroquia Achupallas del cantón Alausí, provincia de Chimborazo, período enero - diciembre del 2014

Abstract

The audit of management to the sub-center of health of the parish Achupallas of the canton Alausi, province of Chimborazo during the period January-December of the 2014, has been developed to determine the weaknesses in the existing processes and to know the degree of Management reached by the institution. The execution of the stages of the audit have been supported by the norms of audit generally accepted and internal Control through the method COSO I, for obtaining of information it was necessary to apply surveys to the personnel of the Sub-center of Achupalla parish Health, which served to know the general criteria or guidelines of action. By evaluating administrative processes, it was necessary to use management indicators to determine the degree of performance of the institution´s officials on the application of public policy by demonstrating that management is Within the acceptable parameters, as well as the absence of a management system that delimits the functions of the technical and administrative personnel. Once the management audit was completed, a report was issued in which the weaknesses in the processes carried out by the Health Sub Centre were released in the period January-December 2014, that is why it is recommended that the suggestions issued in the Audit report be adopted, which allows them to obtain an efficient internal control system.