Internal Control in a Hospital Association

Abstract

The objective of the research is to propose a systematization model regarding internal controls, guaranteeing the realization of operational and financial processes in the Hospital Association, in order to establish a system linked to internal control according to the financial area of collections. A theoretical framework was determined according to the definitions, principles, characteristics, importance, objectives and components of internal control and then focused on the institution. The methodology incorporated a type of documentary, non-experimental, descriptive research, on which tools such as the observation sheet, financial analysis, interviews were included to later obtain results in which it was concluded that the most serious problem was in the unpaid accounts of the Ecuadorian Institute of Social Security. It was concluded that corrective actions should be implemented based on a proposal made and it is recommended to follow these corrective actions through a more pertinent definition and delimitation of functions, or the medium-term survival of the hospital association would be put at risk. Keywords: management, audit, procedures.