Propuesta Metodológica para la implementación de una matriz de control interno en la compra de Inventarios de insumos en las clínicas privadas de la ciudad de Guayaquil.

Abstract

This study is based on the analysis of private hospitals belonging to the city of Guayaquil, and the activities they perform, especially in the management they handle in the purchase of inventories of supplies, regarding the internal control they have in this regard, because it has been and remains one of the main problems within hospitals, where the inventory area tends to be the most vulnerable to the commission of illegal acts, due to poor management in the purchasing process. Since the beginning of the pandemic until today, acts such as diversion of resources, lack of medical supplies, lack of personnel, among others, have been gaining strength, as hospitals began to have less control over their inventories, and therefore, fraudulent acts such as those mentioned above occurred. Thus, the intellectual and material authors have not been identified, much less the reason why these acts occur within these institutions. That is why the work is based on the theories of IAS 2, internal control standard COSO, ISO standards, Fraud Triangle, and an analysis of the Crime Prevention and Detection System. The methodology used is from a qualitative approach, in which a sample of three private hospitals was taken into consideration as a population, through an analysis identifying that those selected meet certain requirements. The data collection instrument of in-depth interviews was used, which was directed to five experts in internal control and three employees of selected private hospitals. By means of the findings matrix, a comparative analysis was made of the opinions offered by both the experts and the staff of the private hospitals, to determine the needs for a preventive framework for fraudulent acts, through an internal control matrix. Thus, it is concluded that the intention of this research work is the implementation and design of an internal control matrix based on the COSO internal control standard, ISO standards, and the Crime Prevention and Detection System, whose purpose is to be used as a guide for better management in the inventory purchasing process.