Auditoría de Gestión a los procesos de contratación pública al Gobierno Autónomo Descentralizado del cantón Mocha en el período enero a diciembre 2014

Abstract

In the present research work, a management audit to the processes of public contracting to the Gobierno Autonómo Descentralizado of Mocha Cantón from January to December of 2014 will be carried out, with the objective of evaluating the processes of public contracting and the compliance with the current legal regulations. The management audit was oriented to the evaluation of the internal control and to the comprehensive analysis of the processes that are implemented to carry out the public procurement and budget execution. It was developed through an Internal Control questionnaire, applying the COSO I model and Management Indicators. It was found the inadequate archiving of the processes, lack of documentation in the processes, non-payment, there is no PAC of 2014. It is recommended to apply the current legal regulations on public contracting, promote and carry out mechanisms and control procedures such as processes manuals, application of indicators, monitoring and evaluation of them.