Auditoría de gestión a los procesos de contratación pública del Gobierno Autónomo Descentralizado Municipal Intercultural Comunitario del cantón El Tambo provincia de Cañar, periodo 2018

Abstract

In this research work, a management audit was carried out on the public procurement processes of the Decentralized Intercultural Community Autonomous Government of the canton of El Tambo, province of Cañar, in the period January to December 2018, in order to examine the processes for purchasing goods or services to improve efficiency, efficacy and effectiveness using the current legal regulations applicable to contracting. Internal control was evaluated using questionnaries based on COSO I, and management indicators were applied to measure the degree of compliance with the goals and objectives set by the entity, The deductive method was also used, carrying out a review of each purchasing process since it starts with an analysis of the problem at a global level, Latin America, country, and particularly at the institution where the research was carried out. In addition, the qualitative research approach was applied since, using the audit techniques, information was collected on the purchasing processes carried out by the entity and potential problems were identified. Once the audit was carried out, it was verified that the entity did not comply with the Organic Law of the National Public Procurement System and its regulations. Therefore, it is recommended that a manual of procedures for public contracting be prepared and that the legal regulations be properly applied to avoid sanctions and reduce the level of deserted processes.