Examen especial a los procesos de contratación pública de bienes y servicios del Gobierno Autónomo Descentralizado Municipal del cantón Latacunga, provincia de Cotopaxi, período 2018

Abstract

The Special Examination of the Processes of Public Procurement of Goods and Services of the Municipal Decentralized Autonomous Government of Latacunga Canton, Cotopaxi Province, Period 2018, has the purpose of applying audit procedures and techniques that contribute to the compliance of the Organic Law of the National System of Public Contracting and transparent recruitment processes efficiently and effectively. For the execution of the examination, the evaluation of the internal control system applying the COSO I method was conducted, through questionnaires, procedure sheets and flowcharts were issued; the respective audit programs structured for the electronic reverse auction procedures and the minimum amount, a sampling performed to evaluate the most relevant processes, compliance with laws is verified, and acquirement processes analyzed through indicators, which allowed to determine the following findings: the staff is not adequately trained; also, the necessary measures are not being considered to detect, evaluate and mitigate the risks in the entity; staff is not evaluated in a timely manner, there are some processes declared void, canceled and inconsistent so that violations of legal provisions are being incurred. It is recommended to carry out the suggestions indicated in the final report to serve as a reference and make efficient and opportune decisions for the constant improvement in the Municipality.