Resumo

VEGA DE LA CRUZ, Leudis Orlando; LAO LEON, Yosvani Orlando  e  NIEVES JULBE, Any Flor. Proposal of a coefficient to evaluate the management of the internal control. Contad. Adm [online]. 2017, vol.62, n.2, pp.683-698. ISSN 0186-1042.  https://doi.org/10.1016/j.cya.2017.01.004.

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.

Palavras-chave : Internal control; Multi-criteria modeling; Petri's nets; Reliability; Hospital.

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