Examen de auditoría integral al área administrativa del Hospital Psiquiátrico Sagrado Corazón de Jesús por el período diciembre 2012 a diciembre 2013

Abstract

Abstract: A comprehensive audit was conducted of the Administrative Area of the Sacred Heart Psychiatric Institute, with the following objectives: to execute the phases of the comprehensive audit process; to give an opinion on the reasonableness of the related balances, compliance with the main legal provisions, the internal control system and corporate management; and to generate the report of the comprehensive examination and corrective actions for improvement. The work began with preliminary planning followed by specific planning. In the execution phase, work programs were developed with substantive and compliance tests, which established findings supported by documentary evidence, which allowed the development of the comprehensive audit report. The findings were communicated to the corresponding managers in order to obtain their comments. Finally, these findings served as the basis for the development of the implementation plan of recommendations, which seeks to reduce risks.