Auditoría de Gestión al Área Financiera del Hospital Básico 7BI Loja, período 2022.

This Curricular Integration Work entitled, "Management Audit of the Financial Area of the Basic Hospital 7BI Loja, period 2022", was developed with the purpose of applying the knowledge acquired in relation to Management Audit in order to evaluate the levels of efficiency, effectiveness and economy in the fulfillment of the objectives of the Hospital Básico 7BI Loja. In order to comply with the management auditing, a previous visit was made to Hospital Básico 7BI Loja, then a compilation of manuals, regulations, budget and policies was made to evaluate the internal control of the budget, accounting and treasury areas, management indicators were applied to measure efficiency, effectiveness and economy, determining compliance with the planned objectives and goals, where significant findings were evidenced. In PHASE I PRELIMINARY KNOWLEDGE, with the information and documentation collected, the management audit began with the identification of its institutional philosophy, the management indicators were determined, and with the information, the SWOT was executed with the respective strengths, opportunities, weaknesses, and threats found in the entity. In PHASE II PLANNING, where the planning memorandum was prepared, the risk assessment and audit approach matrix was developed, where the components to be audited were the financial area with its subcomponents budget, treasury, and accounting. In PHASE III: EXECUTION, the audit program for the three subcomponents was carried out, questionnaires were prepared, internal control evaluation was applied, narrative and analytical reports were developed for each finding, indicators were applied to evaluate the degree of efficiency, effectiveness, and economy in management, and working papers were prepared to support the findings. In PHASE IV: COMMUNICATION OF RESULTS, the audit report will be presented, which contains conclusions and recommendations that will allow the improvement of the administration of the financial area of the Hospital Básico 7BI Loja.

• Autore principale: Veintimilla Vega, Daniela Cristina (author)
• Natura: bachelorThesis
• Lingua: spa
• Pubblicazione: 2024
• Soggetti: CONTABILIDAD Y AUDITORIA; AUDITORIA DE GESTION; FINANZAS; HOSPITAL 7BI
• Accesso online: https://dspace.unl.edu.ec/jspui/handle/123456789/30263