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Proposal of a coefficient to evaluate the management of the internal control

Author

Listed:
  • Leudis Orlando Vega de la Cruz

    (Departamento de Ingeniería Industrial, Facultad de Ciencias Empresariales, Universidad de Holguín, Holguín, Cuba)

  • Yosvani Orlando Lao León

    (Departamento de Ingeniería Industrial, Facultad de Ciencias Empresariales, Universidad de Holguín, Holguín, Cuba)

  • Any Flor Nieves Julbe

    (Departamento de Ingeniería Industrial, Facultad de Ciencias Empresariales, Universidad de Holguín, Holguín, Cuba)

Abstract

Derived from its humanitarian mission, to pay quality health care to the population, in hospitals and health facilities is needed reduce the occurrence of events that may threaten the physical and psychological integrity of the patients they serve. One of the strategies to consider to overcome this challenge is the proper implementation of the internal control system, to ensure the sustainability of insurers, by increasing efficiency in the care of people, feasible only within a care model that quantifies and management on population identified and addressed. The objective of this paper was to propose a coefficient to evaluate the internal control management for a hospital entity. This was conceived under the guidelines of the multi-criteria modeling in conjunction with the detection of critical points through Petri nets. For this, the order of importance and fulfillment of the components of Internal Control and in unison the unreliability of critical processes in the entity being identified practical application was determined.

Suggested Citation

  • Leudis Orlando Vega de la Cruz & Yosvani Orlando Lao León & Any Flor Nieves Julbe, 2017. "Proposal of a coefficient to evaluate the management of the internal control," Contaduría y Administración, Accounting and Management, vol. 62(2), pages 40-41, Abril-Jun.
    • Handle: RePEc:nax:conyad:v:62:y:2017:i:2:p:40-41
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    References listed on IDEAS

    as
    1. Andújar Rodríguez, A.S. & García Pérez, J.1 & Cruz Rambaud, S., 2000. "Detección de las debilidades de un Sistema de Control Interno en Auditoría. Algorítmos matemáticos," Estudios de Economia Aplicada, Estudios de Economia Aplicada, vol. 14, pages 5-36, Abril.
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      More about this item

      Keywords

      Internal control; Multi-criteria modeling; Petri's nets; Reliability; Hospital;
      All these keywords.

      JEL classification:

      • C18 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods and Methodology: General - - - Methodolical Issues: General
      • C44 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods: Special Topics - - - Operations Research; Statistical Decision Theory
      • I18 - Health, Education, and Welfare - - Health - - - Government Policy; Regulation; Public Health

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