Propuesta metodológica basada en COSO para supervisión del control interno en procesos administrativos financieros de las Direcciones Distritales de Salud, Zonal 8.

Abstract

This research arose from the observation that, in several District Health Directorates of Zone 8 Coordination, administrative and financial processes exhibit weaknesses in the oversight of internal control. These are not just technical details: these gaps can lead to slow procedures, non-compliance with regulations, and even poor management of public resources. The main objective was to design a methodological proposal based on the COSO model to help strengthen this oversight. To achieve this, a combination of three designs was chosen: an observational one, which allowed a closer look at what is happening without intervening; a prospective one, to imagine how things could change with the proposal; and a cross-sectional one, which captured a "snapshot" of the current situation at a given moment. Everything was approached from a qualitative perspective, that is, conducting direct conversations with officials and specialists through interviews. These conversations and the analysis yielded important findings such as high staff turnover, lack of training, unclear processes, and difficulties in internal communication. We recognized that risks arise from delays in executing budget certification, contracting errors, and a lack of periodic evaluations. The final proposal proposes a phased approach, from planning to monitoring, so that it can be adapted to different contexts. Its implementation seeks not only to improve efficiency but also to ensure transparency and comply with current regulations.