Auditoría administrativa como herramienta de mejora en los procesos organizativos, contables y documentales del Laboratorio Clínico y Patológico “GASTROPATH” en la ciudad de Guaranda año 2024

Abstract

This curricular integration project aimed to conduct an administrative audit to improve the organizational, accounting, and documentary processes of the "GASTROPATH" Clinical and Pathological Laboratory in Guaranda during 2024. The research arose from the need to address deficiencies identified during a preliminary visit, such as manual records without digital backups in Pathology, duplication of functions, and the absence of standardized procedures. Methodologically, a mixed-methods approach was adopted, combining descriptive and field research. An interview was conducted with the director, and Likert-scale surveys were administered to staff (3 employees) and 50 patients. Additionally, an internal control questionnaire based on the COSO I model was used to assess risk and confidence levels. The results showed that, while patient care is highly valued, significant weaknesses exist. The documentation area presented a low confidence level (33.33%) and a high risk (66.67%) due to the management of manual records without digital backups. The accounting area showed a medium level of confidence (67.50%) with deficiencies in the segregation of duties and incomplete documentation. In conclusion, a final report was prepared with 29 findings and a recommendations matrix. Consequently, the design of an Excel-based record template was proposed as a daily control tool for pathology and cytology, in order to mitigate documentary risks and lay the foundation for more reliable management aligned with current legal regulations.