Examen de Auditoría Integral, a los Bienes de Larga Duración del área médica (Hospitalización, emergencia, consulta externa, quirófano) del IESS Unidad de Atención Ambulatoria de Macas en el período del 1 de enero de 2010 al 31 de diciembre de 2013

Abstract

In this research, it develops a comprehensive audit to durable goods IESS Ambulatory Care Unit of Macas, test that the phases of the comprehensive audit were implemented, considering aspects aimed at analysis of the internal control system, the reasonableness of accounting records related, assessment of achievement of goals and objectives institution as well as the fulfillment of the main laws and regulations in the state. Examination phases of comprehensive audit, starting with the development of the planning consists of the preliminary and specific applied. In implementing the work programs containing the substantive and compliance procedures in order to obtain sufficient and appropriate evidence to the development of findings, and thus preparing the final report with their findings and recommendations they were implemented. As a result of research the company took corrective actions helped strengthen internal processes and improve compliance with institutional goals and objectives.