EVALUACIÓN AL SISTEMA DE CONTROL INTERNO DE LA COMPAÑÍA ISIMARE S.A. Y SU REPERCUSIÓN EN EL MANEJO DE LOS RECURSOS DURANTE EL PERIODO COMPRENDIDO ENTRE EL 1 DE ENERO Y EL 31 DE DICIEMBRE DE 2018.

Abstract

The present study consisted of the evaluation of the Internal Control System of the Ambulatory Attention Unit of the IESS Paján to determine its incidence in the development of administrative activities for the provision of medical services during the 2018 period. A bibliographic - documentary investigation was developed to the compilation of information from secondary sources composed of theories regarding the study variables. Compliance with the laws and regulations that are applied in the internal control system of the Ambulatory Attention Unit of the IESS Paján was analyzed, identifying the administrative activities for the provision of medical services, the incidence of said system in the administrative activities was also determined for the provision of services through the application of data collection techniques such as interview, surveys and evaluation questionnaire. Among the main results of this work it was possible to identify that the directors of the entity do not identify all the risks that may affect the fulfillment of the objectives of the entity, nor is there a risk map and mitigation plans for a correct identification and assessment of the risks that may affect the entity; activities of systematic rotation of the work are not carried out among those who perform related tasks or functions, nor is it established in writing or through electronic systems, authorization procedures that ensure the execution of the processes and the control of administrative operations; the communication and transmission of the information present deficiencies because the institution has information systems with inadequate controls, having the effect that reliability, security and a clear administration of the levels of access to information cannot be guaranteed. Finally, a set of actions was proposed to improve the efficiency of the internal control system of the Ambulatory Attention Unit of the IESS Paján focused on administrative activities for the provision of services.