Examen especial a los procesos de compra de bienes y servicios normalizados y no normalizados, de la Gobernación de la provincia de Orellana, período 2017

Abstract

The purpose of this special examination of the processes of purchase for standardized and non-standardized goods and services of the Government of the Province of Orellana, period 2017, is to evaluate compliance with regulations and the improvement of processes in an efficient, effective and economical manner. The methodology was developed with a qualitative and quantitative modality where two types of field and documentary bibliographic research were applied based on surveys to the institution's employees who are part of the inherent executive, advisory, support, and operational processes. Subsequently, the propositional framework was carried out, dividing its execution into three evaluation phases. It was initially planned, exposing the formalities of the examination, evaluating the internal control employing special questionnaires and according to the COSO III method; obtaining a high confidence level of 89.38% and a low-risk level of 10.63%. In the second phase, audit tests were applied using techniques and procedures through direct observation and internal control questionnaires to find the evidence of the examination that supported the report. The third phase is the communication of results, which shows the scope of the work performed by the auditor and his professional opinion on the findings. It is recommended that the conclusions and recommendations issued in the final report of the special review be considered and implemented to improve efficiency and effectiveness in the execution of public contracting processes