Evaluación de los controles en el área de tesorería en una entidad de salud del cantón Manta en el periodo 2016.

Abstract

The following work proposes an evaluation of the controls in the treasury department of a health institution of the Manta Canton, in accordance with the guidelines that were established in the entity during the 2016 financial year to develop this titling. The antecedents emphasize the history of the Ministry of Health and how they have been distributed in order to carry out effective work in Ecuador, developing the concept of variables from the initiative that health is a right, to this the fact that the management of the economic resources of any state entity should be controlled, establishing the reality of the stated objective that in this case is to check if the interna l control has evaluated the treasury department of the entity, whose records executed in the aforementioned area must be clear and precise. The internal control proposes norms that constitute guidelines, considerations that include controls and that exhibit sometimes a risk. The work executes three risk matrices that delve into guide points of activities for the management of internal control with an orientation of measurement and evaluation of risk and impact on the public entity of Health, specifically in treasury and budget departm ent. The first matrix executed to treasury presented the following results: 17 questions have a risk with low rating, 3 present an average risk because there are situations that are left open or pending in petty cash and 2 with high risk assessment because a single person assumes responsibilities. Regarding the second matrix made in budget: they expose 13 questions with low risks, 5 with medium risk and only 1 question with high risk since there is no rotation of personnel. While the risk matrix per component proposes an audit to the risks classified as high: lack of segregation of functions, cash settlement not made periodically, the director is the only person that authorizes the entry and exit of amounts, lack of manual of functions for each member in the treasury area, cancellation of pending invoices. Proposing also a response to each risk: each employee has established what functio ns should be done, the person who approves a movement or transaction should not be the same that records such movement, there should be a proper segregation of functio ns, the worker cannot carry out all a phase of operation from authorization to registrat io n, the treasury department in the Manta Health Centers must periodically perform continuous arcs, monthly it would be the most efficient to safeguard their assets and reflect with integrity the financial information, there should be more filters of authorization to be able to carry out a specific transaction or operation, the director of the blanket health district sho uld not be the only person who can carry out this preventive control, a manual of functions should be prepared where it is written and by policy each function of each employee, in this way we reduce the risk of lack of segregation In this case, the cancell ation of invoices should be done immediately when the benefit is obtained, more efficient control should be exercised in this matter so that there are no delinquency problems and that the books are presented in a reasonable manner.