Auditoría de gestión a la cuenta inventario del Instituto Ecuatoriano de Seguridad Social (IESS) en la ciudad de Cuenca, aplicado al Departamento de Farmacología e Insumos

Abstract

This research work “management audit at the inventory account of ecuadorian institute of social security (iESS) in Cuenca city, applied to the pharmacology and supplies department” was developed in accordance with the Audit Regulations Usually Accepted, International Audit Regulations, International Regulations of Financial Information, and through the Manual of Management Audit of the National Audit Office. At the same time, Internal Control, Management Indicators, Statistical Analyses that allow evaluating the efficiency, effectiveness and economy were applied.

Chapter I describes the background and basic concepts of the institution. It explains in detail its history, philosophy, objectives, policies, functional organic structure, the strategic plan implemented by the management and its legal base that allow the ideal development of the Management Audit. Chapter II defines the theoretical and conceptual bases of the Management Audit addressed to the Public Sector. This theoretical framework includes the essential contents to support this technical application. Chapter III proceeds to the analysis of the audit processes to express an opinion about the Management in the Pharmacology and Supplies Department. In this chapter, the different determined phases of Management Audit are developed. Chapter IV presents some conclusions and recommendations from our research work.