Auditoría financiera a la E.S.E. Hospital San Vicente de Paul de Salento
Cuartas Matallana, Ricardo Alonso | 2012-04-10
Through present work a revision has been realised and evaluation to the Financial statements like to the Budgetary and Financial Management of the Hospital San Vicente de Paul de Salento, for the period between the 1 of January and the 31 of December of 2010, considering for this, the use of the tool of applicable audit for organizations of the sector publish “audits 4,0” created by the General Contraloría of the Republic, the Norms of Auditoría Generalmente Aceptadas (NAGAS) and all the standardisation referring to Audit.
In order to give fulfillment to the objective of the audit it was necessary to review the surrender of the account of the Hospital, where I compile of general form institutional information and its financial movements, to realise the planning of the audit, establishing the programs and procedures, which were applied evaluating the countable status lines, of budgetary management, the plan of improvement, the pursuit to the warning functions and the internal control system.