Vega CLO, Tapia CII

Language: Spanish
References: 0
Page: 13-24
PDF size: 2438.31 Kb.

ABSTRACT

Introduction: in the new millennium, public health institutions need tools allowing them to correctly perform their functions in the society. Hospitals in Cuba are budgeted entities, resulting unavoidable the efficient control of their means and resources due to the high cost they represent for the country. Therefore, an efficient system of internal control is vital to achieve their goals.
Objective: to manage internal control through its active variables to diagnose its weaknesses.
Materials and Methods: appropriate research methods such as prospective analysis and mathematical modeling through indicators were handled.
Results: an internal control management index was obtained, as well as actions for its implementation. The internal control was qualified as average. The contribution of the research included the establishment of the main ethical values of workers in a hospital institution.
Conclusions: the relevance of the prospective analysis as a contribution to the implementation of internal control was acknowledged. Active variables were considered those related with the control environment variable. In the diagnosis the entity showed an average control.