Background:

the control is essential for a hospital to achieve its objectives and goals, otherwise it would be impossible to define the measures to be taken to achieve them.

Objective:

to evaluate control activities as a component of internal control in a Cuban hospital entity, showing the best direction to follow when making decisions, with a low level of uncertainty in the results.

Methods:

a model was designed through Diffuse Compensatory Logic, composed of the fundamental elements of the control activities standard.

Results:

the control activities in the hospital are in a deficient category of something true, negatively influencing staff turnover and performance indicators.

Conclusions:

the control management index was obtained, showing that there are notable deficiencies in its implementation. Allowing the hospital to establish an improvement strategy based on an action plan.

        · resumen en Español     · texto en Español     · Español ( pdf )