Auditoría de cumplimiento al área de activos fijos del hospital pediátrico Alfonso Villagómez Román de la ciudad de Riobamba, provincia de Chimborazo, período 2019

Abstract

The objective of this degree work was to carry out a compliance audit in the area of fixed assets at “Hospital Pediatrico Alfonso Villagómez Román”, period 2019, through the different phases of the audit process for the review and evaluation of the regulatory framework of the processes and preservation of the institution's fixed assets. For its development, a descriptive investigation was used to narrate the existing problem, in addition, an interview was applied to the fixed assets analyst, surveys of hospital staff and internal control questionnaires based on “COSO I” to measure the trust and risk that it has the fixed assets area; which it made possible to determine the shortcomings: delays in the processes of physical verification of fixed assets, the lack of knowledge from the custodians of the institution about the General Regulations about the public administration of sector assets an adequate system of control by the management over the fixed assets of the institution; the results of the compliance audit revealed that the hospital has a moderate degree of confidence; Since the institution with manuals, regulations and policies to manage and control fixed assets, this has allowed to face risks; on the other hand, there are some incomplete internal controls that warrant corrective measures. It was concluded that the “Hospital Pediatrico Alfonso Villagómez Román has high compliance with legal provisions, nevertheless; unobserved personnel certain articles of the regulation for administration and Public Control Sector Assets, which affects the development of operations and may be subject to glosses by the State Comptroller General's Office. The directors of the institution are recommended to improve the internal control system in order to ensure that the procedures for the acquisition, usage, management and control of fixed assets are fully complied with.