Auditoría de gestión a los procesos de contratación pública, ejecutados por el Hospital José María Velasco Ibarra, cantón Tena, provincia de Napo, período 2017

Abstract

The objective of this degree work is to carry out a Management Audit of the contracting processes executed by the José Maria Velasco Ibarra Hospital, Tena Canton, Napo Province, 2017 period, in order to determine the efficiency, effectiveness and economy in the administrative, financial and legal management. The research techniques that were used was the observation for the visual verification of the different activities of the institution, an interview that was applied to the person responsible for carrying out the public procurement processes, in addition to surveys applied to the servers of the Financial Unit linked to the planning processes. In the Management Audit, the internal control system was evaluated based on the COSO II method and the application of management indicators to quantify confidence and risk levels, and a final audit report was presented. The findings were: the compliance with indicators is not monitored, the risks that may affect the management of the entity are not identified, there is no open communication between departments and units, no verification of the quality of goods is made when it gets on the Guards-store. Management is recommended to take into account what was proposed in the final audit report and make corrections on time, since the failures identified if they are subject to observations by the Comptroller General of the State.