Statistical diagnosis of the internal control in a hospital institution

Introduction: Corporate organizations, specifically those related with public health, as budgeted units, are called to work with the goal of improve their internal control system, being determinant for the betterment of their results, as well as for the increase of the efficiency and satisfaction of the population. Objective: To diagnose the internal control management in a hospital entity belonging to Holguin’s province, Cuba, with the purpose of contribute to its improvement. Material and Methods: Application of the Solving Problems General Method supported by statistical analysis with the help of professional software.Results: The identification of existing deficiencies in the application of the rules to the components of the internal control system, and also the preparation of a strategy aimed to the improvement of this system in the hospital. Conclusions: A set of strategic actions was identified by areas’ clusters in the hospital, which contribute to solve the deficiencies found, prioritizing those related to integrity and ethical values, organizational structure, information and communications technology, content, quality, responsibility and accountability. Keywords: Internal control, hospital entity, Solving Problems General Method, statistical analysis.</p

Diagnóstico estadístico del control interno en una institución hospitalaria

Introduction: Corporate organizations, specifically those related with public health, as budgeted units, are called to work with the goal of improve their internal control system, being determinant for the betterment of their results, as well as for the increase of the efficiency and satisfaction of the population. Objective: To diagnose the internal control management in a hospital entity belonging to Holguin’s province, Cuba, with the purpose of contribute to its improvement. Material and Methods: Application of the Solving Problems General Method supported by statistical analysis with the help of professional software.Results: The identification of existing deficiencies in the application of the rules to the components of the internal control system, and also the preparation of a strategy aimed to the improvement of this system in the hospital. Conclusions: A set of strategic actions was identified by areas’ clusters in the hospital, which contribute to solve the deficiencies found, prioritizing those related to integrity and ethical values, organizational structure, information and communications technology, content, quality, responsibility and accountability. Keywords: Internal control, hospital entity, Solving Problems General Method, statistical analysis.Introducción: Las organizaciones empresariales, específicamente las relacionadas con la salud pública, por ser unidades presupuestadas, están llamadas a trabajar con el objetivo de perfeccionar su sistema de control interno, siendo determinante para la mejora de sus resultados, así como para el incremento de la eficiencia y la satisfacción a la población. Objetivo: Diagnosticar la gestión del control interno en una entidad hospitalaria del territorio holguinero en Cuba, para contribuir a su mejora. Material y Métodos: Aplicación del Método General de Solución de Problemas apoyado en análisis estadísticos con la ayuda de softwares profesionales. Resultados: La identificación de deficiencias existentes en la aplicación de las normas correspondientes a los componentes del sistema de control interno, además de la elaboración de una estrategia encaminada a la mejora de este sistema en la entidad hospitalaria. Conclusiones: Se identificó un conjunto de acciones estratégicas por conglomerados de áreas en el hospital, que contribuyen a la solución de las deficiencias encontradas, priorizando aquellas relacionadas con la integridad y valores éticos, estructura organizativa, tecnología de la información y las comunicaciones, contenido, calidad y responsabilidad y rendición de cuenta. Palabras claves: Control interno, entidades hospitalarias, Método General de Solución de Problemas, análisis estadísticos