Gestión del control Interno para el uso eficiente de los insumos médicos en dispensarios de la Arquidiócesis de Guayaquil

Abstract

This research aims to determine the impact of internal control on the efficient use of medical supplies in health clinics, systematizing the internal control process and the efficiency of the use of medical supplies that help improve the management of internal control. For which the information from texts, books, scientific articles, websites or indexed magazines of authors who have provided internal control models, which provide efficient solutions to the internal control process, was reviewed. This research will show the approach to the evaluation of internal control, which will help make input use processes more efficient. This study is part of the study of the MJHI Clinic, where through interviews, surveys and the COSO I Model, it will be possible to evaluate the different processes used in internal control in the use of medical supplies, determining which are the most sensitive processes in where the company must prioritize possible solutions depending on the level of risk.