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Cuadernos de Contabilidad
Print version ISSN 0123-1472
Abstract
VEGA DE LA CRUZ, Leudis Orlando; PEREZ PRAVIA, Milagros Caridad and TAPIA CLARO, Ileana Irene. Statistical Inference of the Variables of the Internal Control in a Hospital Entity Through the Perception of its Actors. Cuad. Contab. [online]. 2017, vol.18, n.46, pp.42-55. ISSN 0123-1472. https://doi.org/10.11144/javeriana.cc18-46.ievc.
Being a practice applicable to multiple processes, internal control has been given different names: management control, financial control, administrative control, quality control, production control or internal control. Nowadays, directors are facing the hard task to understand how it works, which is a notable work due to its complexity. Internal control is carried out firstly by the directors and then by the remaining staff. This article aims to carry out a statistical inference of the internal control variables in a hospital based on the information gathered from the perception by the actors involved. To that end, an instrument was developed with 26 items addressing five components of the internal control. Consequently, this work made use of a science pertinent to the inference analysis: Multivariate Statistics using specifically its factor analysis and clustering. As a result, the components are obtained according to the variable weakness, as measured based on the perception by the actors, its validity and its reliability. In addition, it provides the studied hospital directors with a strategy now derived from a diagnosis of the internal variables.
Keywords : internal control; multivariate analysis; factor analysis; reliability; hospital.