Auditoría de gestión a los procesos de contratación pública del Patronato Provincial de Atención Social Prioritaria Napo, provincia de Napo, cantón Tena, período 2014

Abstract

The present research is about the implementation of a Management Audit for the Public Contracting Processes of Patronato Provincial de Atención Social Prioritaria Napo, located in Napo Province, Tena Canton during 2014 in order to measure the economic efficiency and effectiveness of the public contracting processes and the managing of resources as well. The research was qualitative and quantitative, it used descriptive and analytical methods based on the collected information to make a judgment, this work was carried out with all the workers, for this; different audit stages and COSO II internal control method were used to determine the deficiencies and support the generation of recommendations based on evidences to improve the management of public contracting processes. The personnel admission is not carried out under a selection process, the functions and authority-responsibility levels are not limited, the annual operating plan (POA) is not established in a participative way and it is not informed, the institutional mission and vision are not updated, the institution does not have a code of ethics, it does not have management indicators to measure the efficiency, effectiveness, economy, ecology and ethics in the contracting processes which are delayed due to the lack of technical specifications. Thus, it is recommended to carry out the requirements in a detailed way with all the technical specifications, to offer the personnel a permanent training to measure their performance and consequently the institutional management which will allow improving their management and achieving the goals and objectives.