Auditoría de gestión al departamento administrativo y financiero del Hospital de Especialidades San Juan de la ciudad de Riobamba período comprendido del 1 de julio al 30 de septiembre del 2016.

This research project was carried out at the San Juan Specialty Hospital in the province of Chimborazo, Riobamba, from July 1 to September 30, 2016. The objective was to conduct a Management Audit to the Administrative and Financial Department for Issue a report containing comments, conclusions and recommendations that contribute to improve the management of the Institution. The reason for carrying out this investigative work was the lack of management audits in the last three years, thus preventing the authorities from knowing the current situation of the Administrative and Financial Department and the operations involved in it. It should also be noted that this area constitutes A strategic axis of the Entity and is one that required to be examined for the improvement of the internal control and evaluation of the efficiency, effectiveness and economy in the administrative and financial management. Within the methodology was considered the application of the following methods: observation, deductive and analytical; The type of research was descriptive, the research design was based on the field and documentary, using interview and observation techniques. As a result of this investigation it was obtained that the internal control of the Administrative and Financial Department presented a moderate level of confidence and risk, due to the absence of a code of ethics, incomplete institutional plans, among others. Management indicators determined an adequate level of efficiency, effectiveness and economy.

• Main Author: Calderón Paz, Paulina Teresa (author)
• Format: bachelorThesis
• Language: spa
• Published: 2017
• Subjects: control interno; indicadores
• Online Access: http://dspace.unach.edu.ec/handle/51000/3950