Examen especial a los procedimientos de contratación pública efectuados en la Empresa Pública Municipal Mercado de Productores Agrícolas “San Pedro de Riobamba”, período 2014

Abstract

This research is focused on a Special Examination to Public Recruitment Procedures carried out in the Public Company market for agricultural producers “San Pedro de Riobamba” in the period 2014 to verify compliance with current regulations of the national examination system procurement. In the company which was given by eye observations, interviews and questionnaires which helped gather valuable information that allowed to support the research which was the special examination. The research was developed based on internal control questionnaires, by means of COSO I method, in the same way the implementation and revision of the Organic Law on Public Companies, the Audit Manual of the General Comptroller of the state, the Law on the National System Recruitment Post with its Regulations, which proved to be important in the development of special examination in the company, resulting in obtaining various findings such as; the lack of proper planning for the development of the ARP, price outdated in the market among others, which are expressed at the end of the investigation. Similarly, Company for the administration to improve their processes and to able to meet the objectives through proper decision making. It is recommended to create a functions manual and proper planning being this way an aid to the better performance of its administrative management.