Evaluación del Proceso de Gestión financiera en una institución Prestadora de Servicios de Salud para Mejorar Prácticas de Auditoria Y Control Interno

Abstract

This study aims to evaluate the financial management process at the in a health institution order to identify weaknesses in auditing and internal control practices and propose improvements to enhance transparency and proper use of resources. The problem identified is the lack of a structured evaluation and effective follow-up on audit findings, which limits continuous improvement. The method used was a qualitative approach with a descriptive-explanatory design, applying techniques such as surveys, interviews, and document analysis involving financial department personnel. The results show a lack of standardized procedures, a weak culture of continuous improvement, and a high dependence on software for managing financial information. In addition, the importance of implementing clear technical tools for process-based auditing is highlighted. The discussion emphasizes the need for a follow-up system to correct deficiencies, prevent risks, and improve decision-making. It is concluded that strengthening internal control and auditing will significantly contribute to a more efficient and transparent financial management, benefiting not only the institution but also its users and oversight bodies. This evaluation may serve as a replicable improvement model for other entities in the health sector. Keyword: auditing, control, management, processes, health