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

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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...

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Autor: Espinoza Valenzuela, Alberto Benjamín
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/17468
Enlace del recurso:https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/17468
Nivel de acceso:acceso abierto
Materia:Audit
MINSA
EsSalud
Public Organisms
Auditoría
Organismos Públicos
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spelling The audit as continuous improvement in Peru's Public Health AgenciesLa auditoría como mejora continua en los Organismos Públicos de Salud del PerúEspinoza Valenzuela, Alberto BenjamínAuditMINSAEsSaludPublic OrganismsAuditoríaMINSAEsSaludOrganismos PúblicosObjective: 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.Objetivo: Describir y explicar cómo la auditoría con criterios de mejora continua puede mejorar la gestión de procesos en las entidades del Estado que prestan servicios asistenciales, teniendo como base las recomendaciones que fluyen de los informes de los órganos de control institucional, que conforman el Sistema Nacional de Control, con el propósito de lograr criterios básicos de eficiencia, eficacia, economía y legalidad en las prestaciones de salud que realiza el sector público, representados por el Ministerio de Salud (Minsa) y el Seguro Social del Perú (EsSalud). Método: El enfoque del estudio es cuantitativo; el tipo de investigación, descriptivo, correlacional y exploratorio, con diseño transaccional no experimental. Se aplicaron cuestionarios en escala de Likert y en escala dicotómica, cuyo análisis se realizó comparando los procedimientos técnicos de auditoría efectuados en los hospitales de Minsa y Essalud, mediante el análisis de casos, encuestas y entrevistas en dichas entidades de salud. Resultados: La prestación de los servicios asistenciales dependen, de alguna manera, de la implementación de recomendaciones provenientes de los servicios de auditoría efectuados, sin la cual los servicios de prestaciones asistenciales continúan siendo deficientes. Conclusiones: Los sistemas de control interno y auditoría no coadyuvan a la mejora de los sistemas de atención hospitalaria, incrementándose el riesgo que estas deficiencias afecten adversamente al público usuario.Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Contables2020-05-07info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdftext/htmlhttps://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/1746810.15381/quipu.v28i56.17468Quipukamayoc; Vol. 28 Núm. 56 (2020); 25-31Quipukamayoc; Vol. 28 No. 56 (2020); 25-311609-81961560-9103reponame:Revistas - Universidad Nacional Mayor de San Marcosinstname:Universidad Nacional Mayor de San Marcosinstacron:UNMSMspahttps://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/17468/14854https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/17468/14865Derechos de autor 2020 Alberto Benjamín Espinoza Valenzuelahttps://creativecommons.org/licenses/by-nc-sa/4.0info:eu-repo/semantics/openAccessoai:ojs.csi.unmsm:article/174682020-06-16T16:55:52Z
dc.title.none.fl_str_mv The audit as continuous improvement in Peru's Public Health Agencies
La auditoría como mejora continua en los Organismos Públicos de Salud del Perú
title The audit as continuous improvement in Peru's Public Health Agencies
spellingShingle The audit as continuous improvement in Peru's Public Health Agencies
Espinoza Valenzuela, Alberto Benjamín
Audit
MINSA
EsSalud
Public Organisms
Auditoría
MINSA
EsSalud
Organismos Públicos
title_short The audit as continuous improvement in Peru's Public Health Agencies
title_full The audit as continuous improvement in Peru's Public Health Agencies
title_fullStr The audit as continuous improvement in Peru's Public Health Agencies
title_full_unstemmed The audit as continuous improvement in Peru's Public Health Agencies
title_sort The audit as continuous improvement in Peru's Public Health Agencies
dc.creator.none.fl_str_mv Espinoza Valenzuela, Alberto Benjamín
author Espinoza Valenzuela, Alberto Benjamín
author_facet Espinoza Valenzuela, Alberto Benjamín
author_role author
dc.subject.none.fl_str_mv Audit
MINSA
EsSalud
Public Organisms
Auditoría
MINSA
EsSalud
Organismos Públicos
topic Audit
MINSA
EsSalud
Public Organisms
Auditoría
MINSA
EsSalud
Organismos Públicos
description 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.
publishDate 2020
dc.date.none.fl_str_mv 2020-05-07
dc.type.none.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.none.fl_str_mv https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/17468
10.15381/quipu.v28i56.17468
url https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/17468
identifier_str_mv 10.15381/quipu.v28i56.17468
dc.language.none.fl_str_mv spa
language spa
dc.relation.none.fl_str_mv https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/17468/14854
https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/17468/14865
dc.rights.none.fl_str_mv Derechos de autor 2020 Alberto Benjamín Espinoza Valenzuela
https://creativecommons.org/licenses/by-nc-sa/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Derechos de autor 2020 Alberto Benjamín Espinoza Valenzuela
https://creativecommons.org/licenses/by-nc-sa/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
text/html
dc.publisher.none.fl_str_mv Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Contables
publisher.none.fl_str_mv Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Contables
dc.source.none.fl_str_mv Quipukamayoc; Vol. 28 Núm. 56 (2020); 25-31
Quipukamayoc; Vol. 28 No. 56 (2020); 25-31
1609-8196
1560-9103
reponame:Revistas - Universidad Nacional Mayor de San Marcos
instname:Universidad Nacional Mayor de San Marcos
instacron:UNMSM
instname_str Universidad Nacional Mayor de San Marcos
instacron_str UNMSM
institution UNMSM
reponame_str Revistas - Universidad Nacional Mayor de San Marcos
collection Revistas - Universidad Nacional Mayor de San Marcos
repository.name.fl_str_mv
repository.mail.fl_str_mv
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