<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0123-1472</journal-id>
<journal-title><![CDATA[Cuadernos de Contabilidad]]></journal-title>
<abbrev-journal-title><![CDATA[Cuad. Contab.]]></abbrev-journal-title>
<issn>0123-1472</issn>
<publisher>
<publisher-name><![CDATA[Pontificia Universidad Javeriana]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0123-14722017000200042</article-id>
<article-id pub-id-type="doi">10.11144/javeriana.cc18-46.ievc</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Inferencia estadística de las variables del control interno en una entidad hospitalaria de acuerdo con la percepción de sus actores]]></article-title>
<article-title xml:lang="en"><![CDATA[Statistical Inference of the Variables of the Internal Control in a Hospital Entity Through the Perception of its Actors]]></article-title>
<article-title xml:lang="pt"><![CDATA[Inferência estatística das variáveis de controle interno em uma entidade hospitalar de acordo com a percepção dos seus atores]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Vega de la Cruz]]></surname>
<given-names><![CDATA[Leudis Orlando]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Pérez Pravia]]></surname>
<given-names><![CDATA[Milagros Caridad]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Tapia Claro]]></surname>
<given-names><![CDATA[Ileana Irene]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad de Holguín  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Cuba</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad de Holguín  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Cuba</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Universidad de Holguín  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Cuba</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2017</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2017</year>
</pub-date>
<volume>18</volume>
<numero>46</numero>
<fpage>42</fpage>
<lpage>55</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S0123-14722017000200042&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_abstract&amp;pid=S0123-14722017000200042&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_pdf&amp;pid=S0123-14722017000200042&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen  Al ser un aspecto que se aplica a múltiples procesos, el control ha sido denominado de diferentes maneras: control de gestión, financiero, administrativo, de calidad, de producción o interno. En la actualidad, los directivos se enfrentan a la difícil tarea de entender su funcionamiento, una labor notable por su complejidad, pues es efectuada en primer lugar por la dirección y el resto del personal. El objetivo de este artículo es realizar una inferencia estadística de las variables del control interno en una entidad hospitalaria, con información derivada de la percepción de sus actores. Con ese propósito, se desarrolló un instrumento de veintiséis ítems que abarcan los cinco componentes del control interno. En concordancia, se recurrió a unas de las ciencias pertinentes para el análisis de inferencias: la estadística multivariada, la cual es representada por el análisis factorial y el clúster. Como resultado, se obtienen los componentes según la debilidad de las variables, que son medidas de acuerdo con la percepción de los actores, su validez y su fiabilidad. Además, esta proporciona una estrategia a los directivos de la entidad hospitalaria que es objeto de estudio, de acuerdo con el diagnóstico de las variables del control interno. Códigos JEL: G28, H83]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract 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.]]></p></abstract>
<abstract abstract-type="short" xml:lang="pt"><p><![CDATA[Resumo  Sendo um aspecto aplicado a múltiplos processos, o controle é nomeado de diferentes maneiras: controle de gestão, financeiro, administrativo, de qualidade, de produção ou interno. Atualmente, os diretivos enfrentam a difícil tarefa de entender seu funcionamento, uma labor notável pela sua complexidade, pois é efetuada em primeiro lugar pela direção e o resto do pessoal. O objetivo deste artigo é apresentar inferências estatísticas das variáveis de controle interno em uma entidade hospitalar, com informações derivadas da percepção dos atores. Com tal propósito, foi desenvolvido um instrumento de vinte e seis itens abrangendo os cinco componentes do controle interno. Em concordância, recorreu-se a uma das ciências pertinentes para a análise de inferências: a estatística multivariada, representada pela análise fatorial e o cluster. Como resultado, são obtidos os componentes segundo a fraqueza das variáveis que são medidas de acordo à percepção dos atores, sua validade e fiabilidade. Além, ela fornece uma estratégia aos diretivos da entidade hospitalar objeto de estudo, de acordo ao diagnóstico das variáveis de controle interno.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Control interno]]></kwd>
<kwd lng="es"><![CDATA[análisis multivariado]]></kwd>
<kwd lng="es"><![CDATA[análisis factorial]]></kwd>
<kwd lng="es"><![CDATA[fiabilidad]]></kwd>
<kwd lng="es"><![CDATA[hospital]]></kwd>
<kwd lng="en"><![CDATA[internal control]]></kwd>
<kwd lng="en"><![CDATA[multivariate analysis]]></kwd>
<kwd lng="en"><![CDATA[factor analysis]]></kwd>
<kwd lng="en"><![CDATA[reliability]]></kwd>
<kwd lng="en"><![CDATA[hospital]]></kwd>
<kwd lng="pt"><![CDATA[Controle interno]]></kwd>
<kwd lng="pt"><![CDATA[análise multivariada]]></kwd>
<kwd lng="pt"><![CDATA[análise fatorial]]></kwd>
<kwd lng="pt"><![CDATA[fiabilidade]]></kwd>
<kwd lng="pt"><![CDATA[hospital]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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