Análisis del control interno a los procesos de contratación (ínfima cuantía y subasta inversa electrónica) ejecutados por el Gobierno Autónomo Descentralizado Municipal del cantón Chambo, provincia Chimborazo, en el período 2015

Abstract

This research has as main objective the Analysis of Internal Control Hiring processes (Smallest Amount and Electronic Reserve Auction) executed by the Autonomous Decentralized Municipal Government of Chambo Canton during the period 2015 through which is intended to detect possible failures to which they will be given solutions that benefit the entity. This work starts with the implementation of the interview and surveys, it has the propositional framework which is developed in four phases: Phase I Familiarization, Phase II Evaluation of Internal Control System through the application of internal control questionnaires of five components: Environment of control, risk Assessment, Activities of control, Information and Communication, Supervision and monitoring, Phase III evaluation of the Critical Areas through the development of Hiring processes (Smallest Amount and Electronic Reserve Auction), Phase IV Writing Report and Communication of results, the same as are the findings with their respective recommendations. The Autonomous Decentralized Municipal Government of Chambo Canton should implement the set out recommendations and the detected findings at the time of analysis, they are based on the provisions of the National System of Public Hiring Organic Law, the regulations of the National System of Public Hiring Organic Law and the Standards of control for the Public Sector, to improve recruitment processes allowing it to be developed in less time and based on those established by law.