Auditoría administrativa y propuesta de un plan de mejora a los procesos de contratación pública de la ESPOCH, período 2019

Abstract

The main objective of this research work is the application of an management audit and proposal of an improvement plan to a public procurement processes at “ESPOCH”, during the period 2019, to evaluate the administrative management and the level of compliance with legal regulations. It was necessary to conduct an interview to the Head of the Public Procurement Unit in order to have a general appreciation of the environment and the problems that slow down the processes progress. Likewise, a survey was conducted with the requesting units and public procurement personnel to objectively evaluate the contracting dynamics and level of management by the unit in charge. During the specific audit planning, the “COSO I” model was applied for the evaluation of internal control. Regarding the execution of the audit, check lists were drawn up to verify on the “SERCOP” portal of publication and dissemination of all the relevant documentation that supports the transparency of each process, in the same way, the level of compliance with the “PAC” was evaluated and carried out an analysis of budget execution, also a matrix of indicators was applied. Under this context, it was possible to determine non-compliance with applicable laws, regulations and standards; reforms to the “PAC” due to inadequate planning; bottlenecks in the preparatory and pre-contractual phase, absence of flow charts for each contracting modality and several deserted and canceled processes that affect institutional development. In view of the above, it is important to implement process diagrams in public procurement manuals, identify and resolve critical issues, and comply with all the provisions that the law dictates for this purpose.