The audit as continuous improvement in Peru's Public Health Agencies

Authors

DOI:

https://doi.org/10.15381/quipu.v28i56.17468

Keywords:

Audit, MINSA, EsSalud, Public Organisms

Abstract

Objective: The research aimed to describe and explain how audit with criteria for continuous improvement could to improve the management of processes in state entities that provide care services, based on the recommendations that flow from the reports of the institutional control bodies, forming the National Control System, with the aim of achieving basic criteria of efficiency, efficiency, economy and legality in the health benefits made by the public sector , represented by the Ministry of Health -Minsa and EsSalud. Method: The approach of the study is quantitative, the type of descriptive, correlational and exploratory research, with non-experimental transactional design. Questionnaires were applied at Likert scale and dichotomous scale, the analysis of which was carried out comparing the technical audit procedures carried out in the hospitals of Minsa and Essalud , by analyzing cases, surveys and interviews in these health entities. Result: The results revealed that the provision of care services in someway depends on the implementation of recommendations from the audit services made, without which the services of assistance services remain poor. Conclusions: Sand concludes that the Internal Control and Audit Systems do not contribute to the improvement of hospital care systems, increasing the risk that these deficiencies adversely affect the user public.

Downloads

Download data is not yet available.

Author Biography

  • Alberto Benjamín Espinoza Valenzuela, Universidad Nacional Mayor de San Marcos. Lima, Peru
    Doctor in Accounting and Financial Sciences and Master in Business Management from the Universidad Nacional Mayor de San Marcos; Head of Institutional Control Body at SEDAPAL, ESSALUD, Ministry of Housing and Ministry of Health; Administration and Finance Manager at FONCODES; Director of Budget Control and General Account and Director of Control of Audit Companies in the Comptroller General of the Republic. Pre and Post Graduate Professor at the National University of San Marcos and Graduate Professor at the San Martin de Porres University.          

Published

2020-05-07

Issue

Section

Original papers

How to Cite

Espinoza Valenzuela, A. B. (2020). The audit as continuous improvement in Peru’s Public Health Agencies. Quipukamayoc, 28(56), 25-31. https://doi.org/10.15381/quipu.v28i56.17468