Resumen en inglés

Internal control is defined by Gómez and Lazarte (1), as that process carried out at the different levels of an institution, in order to guarantee compliance with the proposed organizational goals. One of their support elements are quality audits, which according to Rojas, Hernández and Niebles (2), are needed as an important tool to contribute to the growth, progress and development of organizations that offer this kind of services to the general population. It is important to have in mind that for Hernández (3), it´s is in the improvement of processes that internal control and audits appear as a priority, are defined as a whole, as those operating standards that ensure that the organization functions correctly, some of their objectives is verify the reliability of processes, the efficiency of the operation and compliance with the minimum health requirements. A documentary research was carried out, with a qualitative approach, that means a bibliographic sources were collected that support the point of view of current research, such as the links of audit and internal control, and their processes for the strategic creation of improvement plans. According to the internal control review and the improvement plans, a noticeable link between them was obtained, as well as being directly affected by the absence of internal control tools. This project was carried out in order to highlight the importance of internal control, in terms of improvement plans that are execute in health institutions.