Bibliographic citations
Cerna, L., (2021). Control interno y la ejecución de recursos directamente recaudados de un hospital de Lima, periodo 2019 [Universidad de Ciencias y Humanidades (UCH)]. http://hdl.handle.net/20.500.12872/682
Cerna, L., Control interno y la ejecución de recursos directamente recaudados de un hospital de Lima, periodo 2019 []. PE: Universidad de Ciencias y Humanidades (UCH); 2021. http://hdl.handle.net/20.500.12872/682
@misc{renati/229427,
title = "Control interno y la ejecución de recursos directamente recaudados de un hospital de Lima, periodo 2019",
author = "Cerna Minaya, Luis Alberto",
publisher = "Universidad de Ciencias y Humanidades (UCH)",
year = "2021"
}
Internal control is a fundamental factor in public and private entities to detect, correct and prevent errors that hinder the achievement of the objectives set, having as its main objective, to analyze the importance of internal control in the execution of the income and expenses of resources directly collected. The research method is of mixed approach, descriptive level, non-experimental design, the instruments used were, the questionnaire with non-probabilistic sampling to 20 workers of the Treasury area and the technique of documentary analysis of files that are exhibited in the portal of the Ministry of Economy and Finance. It was found that the internal control system in the entity was not applied efficiently due to lack of knowledge of the processes, on the part of staff, the income was also collected by various medical and other services, in addition, the revenue collected was higher than budgeted, during the period that served to meet part of the needs, also only 78.3% of the budget collected was executed, this being a considerable expense for the management of the hospital, leaving 21.7% that is S/. 3,672,621,925 that could have been executed, implementing improvements in the health entity. It is concluded that applying the processes of internal control is fundamental in the execution of income and expenses of the resources directly collected, to detect, correct and guarantee the good use of resources and implement improvements in the services provided by the health entity.
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