Auditoría administrativa al talento humano del Hospital Básico Dr. Publio Escobar Gómez del cantón Colta, provincia de Chimborazo, período 2013

Abstract

This research work is based on the development of an Administrative Audit to the Human Talent in order to improve job performance and fulfillment of the objectives of the Basic Hospital Dr. Publio Escobar Gómez of Colta canton, Chimborazo province, period 2013. COSO I method to assess the internal control was applied thought which the effectiveness and efficiency of operations is evaluated, at the same time research and audit techniques were used in order to obtain sufficient and relevant evidence for the management of human talent, in this way the critical problems were identified as well as the institution does not have an adequate number of staff in order to comply with requirements. Subsequently, indicators with a qualitative and quantitative approach were applied in order to measure and interpret human action from personnel who work in the hospital. As a result of the implementation of de Administrative Audit, we conclude that the lack of a handbook of jobs affects to the staff who do not have an appropriate profile in order to ensure their performance, that is why, a report is presented in order to managers can make timely and corrective decisions whit the aim of having qualified staff in each area and guarantee the competitiveness of the hospital.