Auditoría de gestión a la Unidad de Adquisiciones (Compras Públicas) en la Escuela Superior Politécnica de Chimborazo, en el período comprendido del 1 de enero al 31 de diciembre del 2012

Abstract

Every institution has rules and proccdurcs that estabüsh how to procced in certain situations or which is the operating method for a process or to perform a specific activity; it must have clear procedures for the implementation of a process that allows the production of a good or service, in order to determine the effectiveness, effíciency and economy of activities, to achieve institutional management. To carry out the management audit was necessary to make preliminary visits to the procurement unit, in order to provide information. To measure results and evaluate the management under the indicated terms, the mission, vision, objectives, goals, politics and strategies were reviewed. With respect to internal control, the established audit program is started, this includes the development and implementation of performance indicators, which are compared with the parameters and compliance standards that have been estabHshed for the area. The communication of results was performed with the final audit report containing comments, conclusions and recommendations. It concludes with an exposition of general conclusions and recommendations about the performed work.