Auditoría operacional a los procedimientos de subasta inversa y contratación directa realizados por la Unidad de Compras Públicas de la Escuela Superior Politécnica de Chimborazo, cantón Riobamba, provincia de Chimborazo, período 2017

Abstract

The main objective of this titling work is to carry out an operational audit and the reverse auction and direct contracting procedures carried out by the Public Procurement Unit of the Higher Polytechnic School of Chimborazo, Canton Riobamba, province of Chimborazo, 2017; for the adequate compliance of the legal regulations and the correct decision making. For the development of the investigation, a preliminary view of the public procurement unit was made, an interview was applied to the head of the Unit and the respective responses were executed to all the personnel of the Public Procurement Unit, through the application of the questionnaires of internal control through COSO I. After the diagnosis there is a shortage of stories such as: failure to observe the application of laws and regulations; and the delay in the processes of contracting suppliers. With what was done before the operation of the operational audit to reduce risks in public procurement procedures, in this way, achieve efficiency and effectiveness of administrative processes. In conclusion, it can be said that the Public Procurement Unit of ESPOCH is complying with the legal and regulatory norms and other regulations applicable to procurement. For this reason, the head of the Public Procurement Unit is recommended to apply the conclusions of the audit report and observe the legal and regulatory provisions.