Factores que limitan la ejecución de auditorías de cumplimiento a procesos de mantenimiento: caso hospitales de Lima Metropolitana, período 2017 – 2018
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2021
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Contraloría General de la República. Escuela Nacional de Control
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Uno de los 17 objetivos de desarrollo sostenible, planteados por el Programa de Naciones Unidas para el Desarrollo y que deben alcanzar Perú y otras naciones conformantes de dicho organismo hacia el 2030, está relacionado con garantizar una vida sana y promover el bienestar para todos en todas las edades, siendo una de sus metas asociadas, el acceso a servicios de salud esenciales de calidad. Es por ello que constituye un reto para el Perú avanzar hacia la citada meta, y para lograrlo se debe mejorar, entre otros aspectos, la gestión de mantenimiento de equipos biomédicos, electromecánicos e infraestructura de los hospitales. La investigación efectuada ha permitido constatar que en el caso de los hospitales de Lima Metropolitana, niveles II y III, que cuentan con un órgano de control institucional dentro de su estructura organizacional, los procesos de gestión de mantenimiento de equipos biomédicos, electromecánicos e infraestructura de estas instituciones, no han sido objeto de auditoría en los años 2017-2018. Es preciso resaltar que, mientras se desarrollaba la presente investigación, a principios del 2020, se produjo una pandemia ocasionada por el coronavirus, COVID 19, ante la cual la Organización Internacional de las Entidades Fiscalizadoras Superiores, de la cual forma parte la Contraloría General de la República de Perú, ha publicado un comunicado (INTOSAI, 2020), respecto de las repercusiones de la crisis de emergencia sanitaria sobre las prioridades en el trabajo futuro de este organismo y de las entidades fiscalizadoras superiores, las cuales pueden diferir de las prioridades consideradas antes de dicha crisis sanitaria global. Ha señalado, además, la necesidad de re-evaluar sus enfoques en algunas de sus áreas de auditoría, lo cual 10 implicará nuevos estándares, especialmente en el área del cuidado de la salud. La referida organización resaltó, pues, que una de las principales áreas de enfoque en el futuro debería ser proporcionar mejores servicios de salud a los ciudadanos. El presente trabajo de investigación pretende contribuir a dicho objetivo, a través del analisis de la ejecución del servicio de control posterior en los hospitales nivel II y III de Lima Metropolitana, como herramienta esencial del Sistema Nacional de Control. El servicio de control posterior permite efectuar la verificación y evaluación objetiva y sistemática de los actos y resultados producidos por la entidad en la gestión y ejecución de los recursos, bienes y operaciones institucionales. Como resultado de este servicio, una de cuyas modalidades es la auditoría de cumplimiento, se emite informes de control que contienen recomendaciones para el mejoramiento de la gestión. Por ello, en la presente investigación se plantea, como objetivo general, comprender los factores que determinan que los servicios de control posterior que aplicaron los OCI en los correspondientes hospitales de nivel II y III Lima Metropolitana, en el período 2017-2018, no se haya efectuado a los procesos de mantenimiento de equipos biomédicos, electromecánicos e infraestructura, pese a ser estos, importantes procesos misionales del sector salud. Los resultados del estudio permitieron plantear una propuesta de intervención que contribuiría en forma decisiva a elevar la calidad de los servicios de salud para la población, especialmente aquella de menores recursos y en situación de vulnerabilidad.
The United Nations Development Programme (UNDP) raised seventeen Sustainable Development Goals, that must be reached by Peru and the UNDP`s member nations by 2030, one of which is linked to ensuring healthy lives and promote well being for all at all ages, being one of its targets the access to quality essential health-care services. It is therefore a challenge for Peru to moves towards that target, since to achieve this, the maintenance management of biomedical, electromechanical equipment and hospital infrastructure must be improved. According to the investigation carried out, it is observed that in the case of level II and III metropolitan Lima hospitals, which have an institutional control body office within their organizational structure, the management processes for maintenance of biomedical equipment , electromechanical and infrastructure of these institutions, has not been audited in the period 2017-2018. While the present investigation was being carried out, at the beginning of 2020, there was a worldwide pandemic caused by the coronavirus, COVID 19, before which, the International Organization of Supreme Audit Institucions (INTOSAI, 2020), of which the Contraloría General de la República de Perú is a member, has published a statement regarding the repercussions of the health emergency crisis on the priorities for the future work of this organization and the superior auditor institutions, which may differ from the priorities considered before this global crisis. The organization points out the need to re-evaluate its approaches in some of its audit areas, which will imply new standards, especially in the area of health care. The same organization highlights 12 that one of the main areas of focus in the future should be how better health care services can be provided to citizens. This research work intends to contribute through the Control Action or Subsequent Control Service, as an essential tool of the National Control System, to carry out the objective and systematic verification and evaluation of the acts and results produced by the entity in the management and execution of institutional resources, assets and operations, one of whose modalities is the Compliance Auditing which results in control reports include recommendations for management improvement. Therefore, it is proposed as a general objective to understand the fundamental factors for which the subsequent control services applied by the Órgano de Control Institucional of the Lima Metropolitana Hospitals, is not made to the maintenance management of biomedical, electromechanical equipment and hospital infrastructure in Lima Metropolitana, despite being a missionary process of the health sector. The results of the study made it possible to propose an intervention proposal that would decisively contribute to raise the quality of health services for the population, especially those with fewer resources and vulnerable situations.
The United Nations Development Programme (UNDP) raised seventeen Sustainable Development Goals, that must be reached by Peru and the UNDP`s member nations by 2030, one of which is linked to ensuring healthy lives and promote well being for all at all ages, being one of its targets the access to quality essential health-care services. It is therefore a challenge for Peru to moves towards that target, since to achieve this, the maintenance management of biomedical, electromechanical equipment and hospital infrastructure must be improved. According to the investigation carried out, it is observed that in the case of level II and III metropolitan Lima hospitals, which have an institutional control body office within their organizational structure, the management processes for maintenance of biomedical equipment , electromechanical and infrastructure of these institutions, has not been audited in the period 2017-2018. While the present investigation was being carried out, at the beginning of 2020, there was a worldwide pandemic caused by the coronavirus, COVID 19, before which, the International Organization of Supreme Audit Institucions (INTOSAI, 2020), of which the Contraloría General de la República de Perú is a member, has published a statement regarding the repercussions of the health emergency crisis on the priorities for the future work of this organization and the superior auditor institutions, which may differ from the priorities considered before this global crisis. The organization points out the need to re-evaluate its approaches in some of its audit areas, which will imply new standards, especially in the area of health care. The same organization highlights 12 that one of the main areas of focus in the future should be how better health care services can be provided to citizens. This research work intends to contribute through the Control Action or Subsequent Control Service, as an essential tool of the National Control System, to carry out the objective and systematic verification and evaluation of the acts and results produced by the entity in the management and execution of institutional resources, assets and operations, one of whose modalities is the Compliance Auditing which results in control reports include recommendations for management improvement. Therefore, it is proposed as a general objective to understand the fundamental factors for which the subsequent control services applied by the Órgano de Control Institucional of the Lima Metropolitana Hospitals, is not made to the maintenance management of biomedical, electromechanical equipment and hospital infrastructure in Lima Metropolitana, despite being a missionary process of the health sector. The results of the study made it possible to propose an intervention proposal that would decisively contribute to raise the quality of health services for the population, especially those with fewer resources and vulnerable situations.
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Palabras clave
Auditoría, Control gubernamental, Servicios de control, Gestión de mantenimiento, Hospitales
Citación
Guevara Ríos, M.J. (2021). Factores que limitan la ejecución de auditorías de cumplimiento a procesos de mantenimiento: caso hospitales de Lima Metropolitana, período 2017 – 2018. [Trabajo de Investigación, Contraloría General de la República, Escuela Nacional de Control]. Repositorio de la Escuela Nacional de Control de la Contraloría General de la República del Perú.