Auditoría interna como gestor de optimización en los servicios públicos: Seguro Social de Salud del Perú

• Autor: Huamán Rondón, Liliana Ruth
• Formato: artículo
• Fecha de Publicación: 2020
• Institución: Universidad Nacional Mayor de San Marcos
• Repositorio: Revistas - Universidad Nacional Mayor de San Marcos
• Lenguaje: español
• OAI Identifier: oai:ojs.csi.unmsm:article/16524
• Enlace del recurso: https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/16524
• Nivel de acceso: acceso abierto
• Materia: Audit; optimization; management; quality; service; health; Auditoría; optimización; gestión; calidad; servicio; salud

Objective: Determine if the internal audit is an important agent that allows to optimize the quality processes of the health services provided by Essalud in Peru. Method: It is a descriptive, transversal, prospective, analytical, correlational and non-experimental design research. A survey on the controls of health services was applied to 384 users of the Edgardo Rebagliati Martins-Lima National Hospital, Guillermo Almenara Irigoyen-Lima National Hospital, and IV Alberto Sabogal Sologuren-Callao Hospital. Results: It was found that the special Internal Audit exams had 57.5% effectiveness of the 2013-2016 study period. Conclusions: We confirm the need to have the audit reports on quality management of the service provided by health entities.