Análisis de la aplicación del proceso de auditoría en la contratación de los servicios de salud de una IPS en Barranquilla, 2023
Fecha
2024
Autores
Camargo Ariza, María Fernanda
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Ediciones Universidad Simón Bolívar
Facultad Administración y Negocios
Facultad Administración y Negocios
Resumen
La contratación de servicios de salud es un componente crítico en el funcionamiento de las Instituciones Prestadoras de Salud (IPS) en Colombia, especialmente en una ciudad como Barranquilla, donde la demanda por servicios de calidad es alta. En este contexto, la auditoría se presenta como una herramienta esencial para evaluar y mejorar los procesos de contratación. El objetivo de esta investigación es analizar el impacto del proceso de auditoría en la eficiencia de la contratación de servicios de salud en una Institución Prestadora de Servicios de Salud (IPS) en Barranquilla. El estudio, utiliza el enfoque cualitativo con un alcance documental-descriptivo, utiliza un método deductivo y un diseño no experimental, a través de la auditoria de los contratos celebrados entre la IPS y las EPS en el año 2023. Como resultado se obtuvo que, aunque todos los contratos cumplen con los lineamientos del Decreto 441 de 2022 y están vigentes, la legalización de estos es un problema recurrente debido a la falta de firma del representante legal de la IPS en muchos casos. En conclusión, para mejorar la gestión y ejecución de los contratos, es necesario legalizar todos los contratos, definir claramente los mecanismos de interventoría y seguimiento, estas acciones no solo reducirán los riesgos financieros, sino que también mejorarán la transparencia y la eficacia de la gestión contractual.
The contracting of health services is a critical component in the operation of Health Service Providers (IPS) in Colombia, especially in a city like Barranquilla, where the demand for quality services is high. In this context, auditing emerges as an essential tool to evaluate and improve contracting processes. The objective of this research is to analyze the impact of the auditing process in the contracting of health services in a Health Service Provider (IPS) in Barranquilla. This study employs a qualitative approach with a documentary-descriptive scope, using a deductive method and a non-experimental design through the audit of contracts between the IPS and the Health Promotion Entities (EPS) in 2023. The findings are expected to provide insights into how auditing can enhance equity, transparency, and efficiency in health service contracting, ultimately improving the quality of services provided and user satisfaction. As a result, it was found that, although all contracts comply with the guidelines of Decree 441 of 2022 and are in force, their legalization is a recurring problem due to the lack of signature of the legal representative of the IPS in many cases. In conclusion, to improve the management and execution of contracts, it is necessary to legalize all contracts, clearly define the auditing and monitoring mechanisms, these actions will not only reduce financial risks, but also improve the transparency and effectiveness of management contractual.
The contracting of health services is a critical component in the operation of Health Service Providers (IPS) in Colombia, especially in a city like Barranquilla, where the demand for quality services is high. In this context, auditing emerges as an essential tool to evaluate and improve contracting processes. The objective of this research is to analyze the impact of the auditing process in the contracting of health services in a Health Service Provider (IPS) in Barranquilla. This study employs a qualitative approach with a documentary-descriptive scope, using a deductive method and a non-experimental design through the audit of contracts between the IPS and the Health Promotion Entities (EPS) in 2023. The findings are expected to provide insights into how auditing can enhance equity, transparency, and efficiency in health service contracting, ultimately improving the quality of services provided and user satisfaction. As a result, it was found that, although all contracts comply with the guidelines of Decree 441 of 2022 and are in force, their legalization is a recurring problem due to the lack of signature of the legal representative of the IPS in many cases. In conclusion, to improve the management and execution of contracts, it is necessary to legalize all contracts, clearly define the auditing and monitoring mechanisms, these actions will not only reduce financial risks, but also improve the transparency and effectiveness of management contractual.
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Palabras clave
Auditoría, Contratación de servicios de salud, Instituciones Prestadoras de Salud (IPS), Equidad, Transparencia