Control interno de la utilización de los bienes del Hospital General Rodríguez Zambrano de la ciudad de Manta.

Abstract

The research work is framed in promoting an adequate administration of public resources, based on internal control for the use of the assets of the Rodríguez Zambrano General Hospital of the City of Manta, it is important to indicate that the entity must be attached to the correct application of the Law and Substitute Regulation of Control of assets of the sector public; allowing to safeguard and protect institutional assets; corroborate the accounting data and custody of assets. The problem observed in the entity under study is configured in the following acts: The scrapping process has not been carried out for all the assets, the majority of which are not coded, nor has the Of the assets, it should be noted that they have already reached their useful life and are still being used; causing administrative expenses, discomfort towards users, contaminating the work environment. If it continues to be handled in this way, it will generate that its accounting records fail to comply with the accounting principles of valuation, integrity and accuracy, affecting the quality of financial information. The objective of this work is to contribute to the improvement of procedures custody and administration of the property of the servers, so that they are adhere to the Substitute Regulation for the Control of Public Sector Assets, so that internal users process accounting information in a timely manner and correct. Everything mentioned above will be developed based on a thorough analysis and supported in the Emergency area of ​​the Rodríguez Zambrano Hospital of the city ​​of Manta, located on the ground floor, applying inductive techniques of research and observation, in order to obtain improvements and optimize the use of the resources, providing security, efficiency and effectiveness in the data entered into the E-sigef system providing reliable information for decision making.