Diagnóstico del control interno basado en el modelo COSO para el proceso de facturación y cartera y su incidencia en la gestión de tesorería de una ips en Floridablanca Santander

Abstract

The objective of this degree work is to diagnose the internal control based on the COSO 2013 Model in the billing and portfolio process of a Health Service Provider Institution (IPS) located in Floridablanca, Santander, and to analyze its impact on treasury management. The research was developed under a mixed approach, of a case study type and descriptive method. For the diagnosis, a checklist adapted to the Committee of Sponsoring Organizations of the Treadway Commission (COSO, 2013) Model was applied, financial and operational documentation was reviewed, and surveys were conducted. The results revealed a general level of compliance with internal control of 38.46%, classified as deficient control, highlighting important weaknesses in the five components of the COSO Model (2013), particularly in Control Environment, Risk Assessment, Control Activities and Monitoring. These deficiencies generate a direct negative impact on treasury management, manifested in high levels of glosses, delinquent portfolio, delays in collection and difficulties in projecting reliable cash flows. In view of this situation, a plan was developed to improve the internal control system aligned with the components of the Committee of Sponsoring Organizations of the Treadway Commission (COSO, 2013) Model, with concrete, responsible actions and implementation deadlines. The study concludes that the implementation of a robust internal control system adapted to the health sector is essential to strengthen liquidity, reduce financial risks and improve IPS regulatory compliance.