Resumo

VEGA DE LA CRUZ, Leudis Orlando  e  DE LA LUZ GONZALES REYES, Lisandra. Statistical diagnosis of the internal control in a hospital institution. Rev haban cienc méd [online]. 2017, vol.16, n.2, pp. 295-309. ISSN 1729-519X.

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.

Palavras-chave : Internal control; hospital entity; Solving Problems General Method; statistical analysis.

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