The impact of fraud on the competitiveness of theinstitutions providing health services “IPS” of Valledupar

Introduction: Fraud in the healthcare sector is a phenomenon that can have serious consequences, not only in economic terms but also in the quality and accessibility of health services. Objective: To analyze the incidence of fraud on the competitiveness of IPS in Valledupar. Methodology: The epistemic approach of the research was positivist. Regarding the type of study, it was descriptive with a non-experimental field study design. The population selected for this study consisted of officials from the IPS under study. Results: The results show that the IPS in Valledupar under study do not have mechanisms that can be implemented, meaning there is no effective approach to establishing robust internal controls designed to prevent fraudulent activities. Conclusions: Business fraud has been detected, which has had serious consequences not only for the companies and their shareholders but also for the employees, customers, and the economy of Valledupar, causing a loss of credibility in the health service providers