Examen de auditoría integral al área de gestión de bienes (activos fijos) del Hospital José María Velasco Ibarra, por el período comprendido entre el 1 de enero y el 31 de diciembre del 2013

Abstract

During the implementation of comprehensive audit review of the area of asset management (fixed assets) of the Hospital José María Velasco of Tena , for the period between January 1 and December 31, 2013 , it was noted concerning the financial information , internal control , compliance management and health institution with which he sought to determine the reliability of financial and management information in order to give an opinion on the results obtained on the utilization of assets fixed within the entity . And deficiencies were also demonstrated, these eficiencies will serve the staff that run this Home health posed: corrective action in a timely manner. This comprehensive audit enables allowed the assessment to financial fields, internal control, compliance and management; obtaining a final outcome assurance report, which must be taken into account by the company to meet its goals and institutional objectives, the implementation of existing regulations leading to efficiency, effectiveness and efficiency of transactions; likewise, that the results generated and the structure of the proposed report, set an example for future audits.