Auditoria operativa al área administrativa del consultorio médico
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Fecha
2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
Consultorio médico es una empresa pequeña ubicada en el cantón Guayaquil, es por ello que el objetivo de esta investigación fue realizar una auditoria operativa al área administrativa del consultorio médico a fin de analizar la incidencia de liquidez del año 2017, también implementar un control interno confiable, con respecto a la información proporcionada por el sistema utilizado dentro de la empresa. La fundamentación teórica se basa en los contenidos relacionados con el problema que incluye en procesos deficientes para generar la información. La investigación tiene un enfoque cualitativo y cuantitativo, y se utilizaron la observación de campo, entrevistas y encuestas que permitió analizar e identificar la incidencia de liquidez y la rentabilidad, y a su vez proponer desarrollo de mejora a dicho procedimiento. Se aplicó la investigación de campo como medio para la obtención de datos. El nivel de la investigación es descriptivo, permitiendo un análisis profundo de las deficiencias del no implementar un control interno, todo este diseño de investigación utilizado respalda los resultados de este proyecto como generar Estados Financieros de forma mensual, trimestral, semestral y anual. Acorde a NIIF y obligatorios para los entes de control. Finalizando el trabajo con una propuesta de implementar un control interno y realizar auditoría mes a mes con procesos contables eficientes, que proporcionaran como resultados información confiable, financiera y oportuna en el consultorio médico.
Medical office is a small company located in the Guayaquil canton, which is why the objective of this research was to perform an operational audit to the administrative area of the medical office in order to analyze the incidence of liquidity in 2017, also implement a reliable internal control , with respect to the information provided by the system used within the company. The theoretical foundation is based on the contents related to the problem that it includes in deficient processes to generate the information. The research has a qualitative and quantitative approach, and field observation, interviews and surveys were used to analyze and identify the incidence of liquidity and profitability, and at the same time propose improvement development to said procedure. Field research was applied as a means to obtain data. The level of the research is descriptive, allowing an in-depth analysis of the deficiencies of not implementing an internal control, all this research design used supports the results of this project as generating financial statements on a monthly, quarterly, semi-annual and annual basis. In accordance with IFRS and mandatory for control entities. Finalizing the work with a proposal to implement an internal control and perform month-to-month audit with efficient accounting processes, which will provide reliable, financial and timely information in the doctor's office.
Medical office is a small company located in the Guayaquil canton, which is why the objective of this research was to perform an operational audit to the administrative area of the medical office in order to analyze the incidence of liquidity in 2017, also implement a reliable internal control , with respect to the information provided by the system used within the company. The theoretical foundation is based on the contents related to the problem that it includes in deficient processes to generate the information. The research has a qualitative and quantitative approach, and field observation, interviews and surveys were used to analyze and identify the incidence of liquidity and profitability, and at the same time propose improvement development to said procedure. Field research was applied as a means to obtain data. The level of the research is descriptive, allowing an in-depth analysis of the deficiencies of not implementing an internal control, all this research design used supports the results of this project as generating financial statements on a monthly, quarterly, semi-annual and annual basis. In accordance with IFRS and mandatory for control entities. Finalizing the work with a proposal to implement an internal control and perform month-to-month audit with efficient accounting processes, which will provide reliable, financial and timely information in the doctor's office.
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AUDITORÍA, CONTROL INTERNO, CONTABILIDAD, LIQUIDEZ