Perfeccionamiento del componente supervisión y monitoreo en el hospital militar Manuel Fajardo Rivero
Fecha
2009-06-24
Autores
Yargué González, Lester Silvio
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Editor
Universidad Central "Marta Abreu" de la Villas
Resumen
La Presente investigación se realizo en el hospital clínico Quirúrgico Manuel Fajardo Rivero perteneciente a los Servicios Médicos de la FAR, con subordinación al Ejército Central, radicado en el Complejo Cultural Abel Santamaría de la Ciudad de Santa Clara, constituye una instalación hospitalaria que presta servicios médicos especializados a las cuatro provinciales centrales.
El objetivo general es perfeccionar el componente Supervisión y Monitoreo para potenciar el cumplimiento de los objetivos del Sistema de Control Interno. Como proceso integrado a las acciones que se efectúan. Se hace una caracterización de la entidad objeto de estudio y se hace referencia a sus riesgos potenciales. Se realiza una evaluación del sistema de gestión de control interno, Para desarrollar este inciso se parte de experiencias de estudios anteriores y se utiliza el procedimiento Dictamen de la aplicación del Sistema del Control Interno aplicado en el 2007 como punto de comparación para evaluar la actual situación de la entidad. Sobresalen de este análisis aspectos que han mejorado con respecto al año 2007 y otros que se mantienen sin cambios. Se evalúa la aplicación del componente Supervisión y Monitoreo con vistas de proponer acciones para su perfeccionamiento. En dicha evaluación se detectaron varios problemas para los cuales se elaboraron una serie de acciones tanto económicas como en el área de calidad entre otras para aportar a la excelencia de este componente y el sistema de Control interno en general. Se realiza un análisis de las funciones del auditor interno de la entidad y se elaboran adecuaciones a estas con el fin de perfeccionar esta importante función.
The Present investigation one carries out in the Surgical clinical hospital Manuel Fajardo Rivero belonging to the Medical Services of the FAR, with subordination to the Central Army, resided in the Cultural Complex Abel Santamaría of Santa Clara's City, it constitutes a hospital installation that it lends specialized medical services at four provincial central. The general objective is to perfect the component Supervision and Monitored for potential the execution of the objectives of the System of Internal Control. As process integrated to the actions that are made. A characterization of the entity study object is made and reference is made to its potential risks. It is carried out an evaluation of the system of administration of internal control, to develop this parenthesis it leaves of experiences of previous studies and the procedure verdict of the application of the System of the Internal Control is used applied in the 2007 as comparison point to evaluate the current situation of the entity. They stand out of these analysis aspects that have improved with regard to the year 2007 and others that stay without changes. It is evaluated the application of the component Supervision and Monitored with views of proposing actions for their improvement. In this evaluation several problems were detected for which were elaborated a series of actions so much economic as in the area of quality among other to contribute to the excellence of this component and the system of internal Control in general. It is carried out an analysis of the functions of the internal auditor of the entity and adaptations are elaborated to these with the purpose of perfecting this important function.
The Present investigation one carries out in the Surgical clinical hospital Manuel Fajardo Rivero belonging to the Medical Services of the FAR, with subordination to the Central Army, resided in the Cultural Complex Abel Santamaría of Santa Clara's City, it constitutes a hospital installation that it lends specialized medical services at four provincial central. The general objective is to perfect the component Supervision and Monitored for potential the execution of the objectives of the System of Internal Control. As process integrated to the actions that are made. A characterization of the entity study object is made and reference is made to its potential risks. It is carried out an evaluation of the system of administration of internal control, to develop this parenthesis it leaves of experiences of previous studies and the procedure verdict of the application of the System of the Internal Control is used applied in the 2007 as comparison point to evaluate the current situation of the entity. They stand out of these analysis aspects that have improved with regard to the year 2007 and others that stay without changes. It is evaluated the application of the component Supervision and Monitored with views of proposing actions for their improvement. In this evaluation several problems were detected for which were elaborated a series of actions so much economic as in the area of quality among other to contribute to the excellence of this component and the system of internal Control in general. It is carried out an analysis of the functions of the internal auditor of the entity and adaptations are elaborated to these with the purpose of perfecting this important function.
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Palabras clave
Hospital Clínico Quirúrgico Manuel Fajardo Rivero, Servicios Médicos de la FAR, Control Interno, Riesgos, Perfeccionamiento Empresarial, Gestión de Calidad