Análisis y evaluación de los procesos de adquisición y compras de bienes y servicios de los años 2013 y 2014 del Gobierno Autónomo Descentralizado Parroquial Rural de Montalvo, provincia de Pastaza

Abstract

The purpose of this research is based on the implementation of an analysis and evaluation of procurement processes and purchases of goods and services in the years 2013 and 2014 of Gobierno Decentralizado Parroquial Rural de Montalvo, Pastaza Province due to entities and bodies of public sector to fulfill their organizational objectives that have to do with the regulations of public procurement for the procurement of goods works consultancy services and activities that are related to the current administration of GAD Montalvo. The methodology used in this research is descriptive type and among the methods and research techniques are the deductive and inductive methods besides the use of techniques such as: field research and direct observation, which contributed to the development of the research. The research tools were the application of surveys and interviews applied to those involved in the research work. At the same time used computer tools that allowed determining the results of the specialized test applied. To do this, it made a preliminary analysis of the current situation of the entity and evaluated the internal control questionnaire to verify the most critical areas, and then applied the audit procedures: financial audit of budget management for the purchase of goods, services, works and consulting services, the implementation of internal control system, the application of regulations and compliance of goals outlined in the AOP and PAC to determine their efficiency, efficacy and through performance indicators.