Auditoría de gestión a la clínica Araujo, del cantón Santo Domingo de los Colorados, provincia Santo Domingo de los Tsáchilas, período 2019

Abstract

The purpose of this Management Audit of the Araujo Clinic, Santo Domingo de los Colorados canton, Santo Domingo de los Tsáchilas province, period 2019, is to determine the levels of efficiency, effectiveness and economy in managing the clinic's resources to compliance with the proposed objectives, for this a visit was made to the facilities requesting the relevant information to carry out the audit, for this a survey was prepared and applied to the clinic staff allowing evidence of the existing problems, the control was evaluated Internal, through the application of questionnaires based on the components of COSO III in order to show the level of risk and the level of confidence in which the clinic is located, once the questionnaire was applied, we obtained the following findings: the staff is unaware of the existence of the manual of functions so there is no clear and defined model of hierarchy within the clinic, nor is there They carry out training due to the lack of a budget, there are no processes that allow assessing the risks of recovering the portfolio of direct (individual) and indirect (insured) patients, nor is there adequate control of the payment and collection of invoices for what that the real amount of accounts receivable and payable is unknown, thus compromising the liquidity of the clinic, cash counts or bank reconciliations are not carried out on a regular basis. Given these findings, it is recommended that the clinic apply the suggestions issued in the final report of the management audit, in order to improve the shortcomings found.