Publicación: Evaluación del control interno para el área financiera del Hospital Regional del Líbano E.S.E.
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The importance of internal control is to outline an appropriate mechanism to support the efforts of public entities in order to reasonably guarantee constitutional principles and adequate financial management to achieve better levels of productivity. The present work called Evaluation of the Internal Financial Control System for the Regional Hospital of Lebanon E.S.E. It is done in order to identify weaknesses in internal control presented in this financial area of the company. It is important to highlight that this area is one of the most significant in the organization and, therefore, is highly relevant not only for the work team but also for the company, since with the final results of this evaluation it will be possible to proceed to make the improvement plans necessary to optimize the final findings. The present study is qualitative, applying the descriptive methodology which will consist of the diagnosis of the problem that is presented within the internal financial control of the Regional Hospital of Lebanon E.S.E; In the same way, the case study will be applied according to the Yin methodology, taking into account the phases of: Case study design, study case management (preparation and data collection), case study analysis, and report preparation of case study (Yin, R, 2009). On the other hand, it is important to mention the importance of the changes that accounting has had in Colombia, therefore the application of the new regulations will also be verified, for the case of the Regional Hospital of Lebanon E.S.E. mainly that issued by the General Accounting Office of the Nation, taking into account the classification of entities issued by the Interinstitutional Committee of the Commission of Public Finance Statistics, for companies that are not listed on the stock market, Companies that do not receive or manage savings of the Public, and Companies that have been classified as such by the Interinstitutional Committee of the Public Finance Statistics Commission according to the criteria established in its Statistics Manual; thus the things, the Regional Hospital of the Lebanon E.S.E. is within that classification. This study provides an important contribution to understanding the issue of internal control, due to the need to know the regulations that govern it, its interpretation and correct application of this valuable tool.