Contaduría Pública · 2023

La revisoría fiscal frente a la corrupción en el sector salud caso de estudio Hospital Raúl Orejuela Bueno E.S.E

Resumen

The functions that have been assigned to the Statutory Auditor over time in its role as a control and oversight body in its duties of accounting review and compliance auditing include reporting and denouncing suspicious transactions in the course of its work (Jiménez, 2021). Under this scenario, the research was conducted using a descriptive-exploratory approach, using the Orejuela Bueno E.S.E. Hospital as a case study. At a time when the crisis of the General Social Security Health System is becoming evident, the role played by the Auditor's Office in its preventive function becomes relevant to mitigate corruption events that may occur within institutions. Review the scope of their professional practice, in which they carry out their auditing activities, assuming their role, through which the State has empowered them to safeguard the public interest above the private interest in ensuring that public or private entities fulfill fundamental rights such as health, promptly reporting to the respective entities any poor audit practices that may lead to ongoing business problems.

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