Auditoría de gestión a Metrisa Metropolitana Riobamba Clínica de Servicios Médicos Especializados S.A., en el periodo de enero a diciembre 2017

Abstract

The objective of this study was to carry out a Management Audit to Metrisa Metropolitana Riobamba Clínica de Servicios Médicos Especializados S.A. from January to December 2017, in order to identify risks and improve efficiency, effectiveness and economy of health services. The research techniques used were direct observation to the visual verification of the activities, along with surveys and interviews applied to the institutional staff who are directly involved with the management of agreements and care for patients with medical insurance, administrative and operational personnel with the aim to implement alternative solutions. For this reason, a Management Audit was carried out where the institutional internal control was evaluated through the use of the COSO III system with the application of questionnaires and the application of management indicators as supporting tools to quantify the confidence and risk levels and an audit report. The results go as follow: a lack of delimitation of functions for the personnel and the inadequate application of the established processes, miscommunication between the operational and the administrative staff, lack of operational staff in several areas and excessive administrative staff. The administration is recommended to implement management indicators considering that it is a fundamental element for planning to measure business management in the institution achieving higher social and economic profitability from the resources utilized