Auditoría de cumplimiento a los procesos efectuados en el Departamento de Adquisiciones (Compras Públicas) en la adquisición de bienes y servicios del Gobierno Autónomo Descentralizado Municipal del cantón Cumandá, provincia de Chimborazo, del período 1 de enero al 31 de diciembre 2014

Abstract

The compliance audit done decentralized autonomous municipal government of Cumandá Cantón, Chimborazo province, to the Procurement Department, has as a target to determinate performance level in the process of procurement proceedings based on the Ecuadorian public law. We have used quantitative method, because we applied survey of internal control, while we were analyzing all data we found, we evaluate risks and trust, besides we did interviews and quizzes to the staff, also we have to say that it has a qualitative character because we collected information to process audit levels, up to get some conclusions and recommendations that we will see in the final report of audit. We consider that this research is a priority, and a significant control tool what contributed to complying wit laws and regulations, achievement of objectives, and the honesty in all process of this company. We highly recommend to adopt more effective control rules using documents as a part of these processes, so we can avoid complications. All process of public procurement proceedings must be under the laws, and regulations, and they can get some legal consulting to do all activities in the correct way.