Examen especial a los procesos de compra de bienes y servicios normalizados y no normalizados, de la Corporación Nacional de Telecomunicaciones - CNT EP, cantón Francisco de Orellana, provincia de Orellana, período 2018

Abstract

The present study called Special Examination to the processes of standardized and non-standardized purchase of goods and services, at the National Telecommunications Corporation - CNT EP, located in Francisco de Orellana, province of Orellana, period 2018 seeks to evaluate if regulations and processes inherent to public contracting are fulfilled under the conception of an audit of a limited nature to verify the adequate management of public resources. In the development of the examination, evaluation methods, techniques and instruments were applied through the use of surveys applied to the institutional employees, allowing the recognition of weaknesses and opportunities for improvement. For the audit process, three stages were proposed during the special examination: planning, execution and communication of results. In the planning stage, the schedule of activities was structured. In the execution stage, internal control questionnaires were applied using the COSO III method, and consequently the analysis of processes and compliance with the Organic Law of the Public Procurement System was carried out. Finally, a report was presented with the respective findings, as well as the respective conclusions and recommendations. It is concluded that this examination allowed the identification of problems regarding to the compliance of the Regulations, considering the sufficient, competent and pertinent evidence, as well as the level of compliance with the processes established in the PAC. It is recommended to consider and apply the conclusions and recommendations issued in the final report of the special examination in order to improve efficiency and effectiveness in the execution of public procurement processes