AUDITORÍA DE GESTIÓN A LA CLÍNICA “SANTA MARÍA” DE LA CIUDAD DE LOJA, DURANTE EL PERIODO 2014

The management audit, is a technical tool that allows you to examine the management of an organization and identify opportunities for improvement. Through its execution, it objectifies the Organization as a whole, establishing the particular characteristics and field of work, in which to perform corrective measures or improvements. The work of thesis called "MANAGEMENT AUDIT TO THE CLINIC"SANTA MARIA"OF THE CITY OF LOJA, DURING THE PERIOD 2014", seeks to evaluate the efficiency and effectiveness with which have been developed its operations; and based on this context apply the five phases of audit of management that have your doorway in the integral knowledge of the entity allowing to know the activities and motivation of managers to perform the audit; Likewise, proper planning governed the precise steps and activities to be carried out during all the work; the instance of execution develops the findings with sufficient and competent evidence based on audit criteria defined in the previous phase; the communication of results is expressed in a final report which summarized the comments, conclusions and recommendations, to be adopted by managers in view of improving the efficiency and effectiveness of the clinical "Santa Maria"; the audit has cognition while adequate follow-up of recommendations figured in the report. Within the materials and methods are listed all the materials, methods, techniques and procedures that were the main tools to run the 5 field work. Once the audit work was established conclusions, same which were raised in accordance with the findings, leaving note the absence of tools needed for a normal development, such as the lack of a strategic plan containing targets and strategies to be used for the attainment of its objectives, the clinic has no plans of training to encourage staff in the clinic lack of regulation of internal control where general rules applied to staff, not have been elaborated and applied performance indicators to measure the performance of their actors in contrast with institutional goals and objectives; Similarly, we formulated specific recommendations for the work done, such as: carry out management audits at the institution with the purpose of having an independent performance assessment tool; leading authorities must develop, execute and disseminate tools of internal control that contribute to better management and hence ensure development of the entity.

• Үндсэн зохиолч: Villavicencio Apolo, Jordy Guillermo (author)
• Формат: bachelorThesis
• Хэл сонгох: spa
• Хэвлэсэн: 2015
• Нөхцлүүд: CONTABILIDAD Y AUDITORIA; AUDITORÍA GESTIÓN CLÍNICA; "SANTA MARÍA" CIUDAD DE LOJA; DURANTE EL PERÍODO 2014
• Онлайн хандалт: http://dspace.unl.edu.ec/jspui/handle/123456789/11314