Propuesta de un índice para evaluar la gestión del control interno

Abstract

Derived from its humanitarian mission, to pay quality health care to the population, in hospitals and health facilities is needed reduce the occurrence of events that may threaten the physical and psychological integrity of the patients they serve. One of the strategies to consider to overcome this challenge is the proper implementation of the internal control system, to ensure the sustainability of insurers, by increasing efficiency in the care of people, feasible only within a care model that quantifies and management on population identified and addressed. The objective of this paper was to propose a coefficient to evaluate the internal control management for a hospital entity. This was conceived under the guidelines of the multicriteria modeling in conjunction with the detection of critical points through Petri nets. For this, the order of importance and fulfillment of the components of Internal Control and in unison the unreliability of critical processes in the entity being identified practical application was determined.

Métodos para la selección y compra de materiales reciclados. Centro de acopio “Renovacero”. Cantón Pasaje.

“…El trabajo en equipo ha hecho posible que las organizaciones puedan resolver substanciales y complejos problemas, esto motiva a un cambio de cultura de las empresas (Franco et al, 2003). El trabajo en equipo se refiere a la concentración de varias personas que comparten habilidades y estrategias para lograr un fin; los miembros de un equipo requieren de un coordinador, quien orienta y regula la aplicación de las diferentes metodologías para la consecución el plan trazado en beneficio de la organización (Vega de la Cruz et al, 2017).…”

Structural equations to analyze entrepreneur satisfaction as indicator of human resources management at the territorial level

“…Some authors (De Miguel-Guzmán, 2006;Vega-De la Cruz, Lao-León, & Nieves-Julbe, 2017;Chiavenato, 2009) reflect the term as a Human Resource (HR), hyperbolizing it from the economic perspective and considering it as a means and not an end in itself; others (Goycher et al, 2018;Kaplan and Norton, 2004) refer to human talent (HT) observing the innate qualities in people and in other cases equating it to the referred RH; those who explain it as human capital (HC) stand out (Sánchez-Rodríguez et al, 2017), observing a traditional treatment to focus their management; others (Goycher et al, 2018;Martínez-Vivar et al, 2016;Niebel & Freivalds, 2009) involve the contemporary theories about intellectual capital (IC) without clear differentiation with respect to the HC; while, at the territorial level, they associate it with the term skilled workforce (SW) (García-Espalter & García-Espalter, 2009;Torres-Cala & García-Borrego, 2011) to highlight the specialized qualification levels for the performance of functions of the same character. This diversity in the treatment of the term does not contribute to maintaining a logical consequence to describe people as a holistic whole, an aspect that leads to the development of this research to assume the term human resource, understood by the people who work and for its adjustment to the territorial context, potentials to work that contribute to human capital and intellectual capital.…”

Procedimiento de control interno en el Departamento de Contabilidad de la Cooperativa de Ahorro y Crédito Guamote Ltda. (Ecuador)

“…Evaluación de control interno al departamento de contabilidad de la coac Guamote Ltda. De acuerdo con Vega de la Cruz et al (2017), se emitirá un informe de criterio con base en las debilidades encontradas, para el caso se realizará teniendo en cuenta el porcentaje del nivel de riesgo detectado a través de la evaluación de control interno, en este caso el 11.25 % que se debe a que:…”