Examen especial a los procesos de subasta inversa electrónica para evaluar el cumplimiento de la normativa, en el departamento de compras públicas del Gobierno Autónomo Descentralizado del cantón Guano provincia de Chimborazo, período 2013

Abstract

In the current research the special examination to the electronic reverse auction processes for evaluating the fulfilment of the normative, in the public purchases Department of Decentralized Autonomous Government of Guano Canton. The realization of special examination to the processes of public hiring, electronic reverse auction for evaluating the fulfilment of the current normative, for the execution of special examination were used the systematic, analytic, inductive and verbal and physical techniques, besides were elaborated questionnaires, check list, Finding sheet the same that allowed elaborate an audit report in where were found deficiencies in some processes of hiring based on unfulfillment of the current normative; the inexistence of a functions manual; it does not have with an internal regulations for the Public Hiring Department and the lack of a training manual to the human talent. In this research was detected the unfulfillment of the current normative in the processes of electronic reverse auction which prevents the fulfilment of the institutional objectives, lost of institutional credebility. Through the recommendation given to the Descentralized Autonomous Government of Guano Canton in the report, it will increase the number of adjudicated processes, to train to human talent so it will help to count with suitable personnel, to implement a functions manual for the hiring department, reaching the planning of Opertaive yearly Plan and the Plan of Public Hiring for the improvement of the Administrative Management.