Contaduría Pública · 2026
Análisis de los riesgos en los procesos financieros de la E.S.E del departamento de Boyacá
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Resumen
Financial risks in centralized organizations—such as healthcare providers in Colombia—give rise to issues that affect the liquidity of these entities. E.S.E. Hospital San Rafael de Tunja is one such organization, and this study aims to contribute to strengthening institutional transparency, administrative efficiency, and the proper management of public resources. The study employed a qualitative, descriptive approach based on a review of risk matrices for the accounting, treasury, budget, and warehouse and inventory departments.