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The health institution in research presents financial deficits as a consequence of the glosses and returns generated after providing health care services, which is why the objective of this research was to determine the factors that influence the returns and glosses for the provision of services in the period of time between January and September 2021, in order to present strategies to improve the collection of overdue payments. The methodology implemented in this research was a cross-sectional descriptive study, taking the research period and analysis of glosses and returns the time between January and September 2021, consolidated in a database for analysis where it could be evidenced 4,812 glossed invoices and 3,075 invoices under the concept of return, equivalent to a total of 7,887 invoices with inconsistencies that represent economic losses and delays in collecting money for the institution and increasing the costs of non-quality in the administrative and assistance fields. After carrying out the analysis of the information, it was possible to identify shortcomings in the billing processes, documentary audit and concurrent audit. Taking into account the concepts of glosses, it was possible to identify that the ICU Intensive Care Units generate the highest percentage of inconsistency in the billing generated by the IPS, in addition to the most representative factors in terms of the glosses of the billing for the provision of services of the IPS, 2,790 corresponds to the performance of procedures without prior authorization from the EPS. Based on these findings, improvement actions were generated in order to minimize shortcomings and thus contribute to improving the flow of resources and the collection of overdue payments by the IPS

The health audit is a process of systematic evaluation of the quality and management of resources in health care, in order to identify deficiencies and produce improvements for the benefit of the population. The general objective is oriented to design the procedure of audits to medical accounts in the E.S.E CAMU SANTA TERESITA, in order to know the set of pertinent actions that help to carry it out, which allows obtaining the expected results, and strengthen the finances within the accounts system. Therefore, the type of work is identified in the methodology, which is represented by a diagnosis based on the health accreditation standards 152, 153 and 154 of resolution 5095 of 2018 where the situation found in the E.S.E. CAMU SANTA TERESITA. However, and also importantly, the population that will benefit from the development of this product will be the workers, since they will have the opportunity to learn about the audit procedure for medical accounts of the E.S.E CAMU SANTA TERESITA. It is important to guarantee the development of the product, among the steps to be developed are the following: Situational diagnosis of the area of audits of medical accounts of the E.S.E CAMU SANTA TERESITA, prepare the prioritization of needs, dialogue with those in charge of executing the audit activities and design the step by step and value chain to elaborate the procedure and present work end of the institutional practice plan. Within the techniques and instruments is the collection of information, which will be recorded, evaluated and obtained from secure sources that will validate what is stated. In this way, the pertinent route that gives rise to what has been exposed will be sought and the expected results will be achieved.

La presente monografía de compilación se propuso obtener información sobre el rol del auditor en el seguimiento del programa de seguridad del paciente, como herramienta para el mejoramiento de la calidad de atención en salud en Colombia. A nivel metodológico, se parte del tipo de investigación cualitativo desde una línea descriptiva. Con relación a la población, se seleccionaron 19 referentes documentales entre artículos, textos, normativa legal resoluciones y decretos correspondientes al tema en estudio y conferencias, que fueron filtrados por medio de la búsqueda en plataformas y gestores bibliográficos y la página del Ministerio de Salud y Protección Social, de lo que se obtiene dentro de los principales resultados, destacar que la seguridad del paciente es un conjunto de elementos estructurales, técnicas, instrumentos y metodologías basadas en evidencias científicamente probadas y sistémicas , que propenden por minimizar el riesgo de sufrir un evento adverso en el proceso de atención de salud o de mitigar sus consecuencias. Una conclusión principal del estudio se logra en la comprensión del rol de la auditoría en la gestión de la calidad y la seguridad en salud , función analizada desde las variadas ocupaciones tocantes al extenso campo de acción vinculante a la cultura de seguridad del paciente , siendo muy significativas, puesto que, desde su cargo, se usan algunas herramientas del conocimiento para la generación de una comprensión y toma de conciencia aplicable al manejo de rasgos en el personal que hace parte de la organización en correspondencia con la normatividad vigente, como lo estipula la ley estatutaria 1751 del 2015 en Colombia (1), poniendo mayor énfasis a la calidad en la prestación del servicio de salud, disminuyendo no solo sus barreras de acceso, sino, además, implementando de manera correcta las condiciones de protección asociadas a los riesgos de los usuarios, en los diferentes servicios y niveles de atención en salud.