The audit as continuous improvement in Peru's Public Health Agencies
Descripción del Articulo
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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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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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 |
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repository.mail.fl_str_mv |
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1795238278251675648 |
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13.7211075 |
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La información contenida en este registro es de entera responsabilidad de la institución que gestiona el repositorio institucional donde esta contenido este documento o set de datos. El CONCYTEC no se hace responsable por los contenidos (publicaciones y/o datos) accesibles a través del Repositorio Nacional Digital de Ciencia, Tecnología e Innovación de Acceso Abierto (ALICIA).