Examen especial a los procesos de contratación pública de bienes y servicios de subasta inversa electrónica, al Gobierno Autónomo Descentralizado Municipal del cantón Guamote, periodo 2020

Abstract

The objective of the investigation was to conduct a Special Examination of the public procurement processes of goods and services of the electronic reverse auction to the Municipal Decentralized Autonomous Government of Canton Guamote, period 2020, through the analysis of the reverse auction process in order to verify compliance with current regulations. Thus, the audit was elaborated through the application of its respective phases: Planning (preliminary and specific), execution, and communication of results. The methodology used according to the research context was non-experimental, bibliographic and field type, using the inductive-deductive and analysis-synthesis methods. In addition, the following techniques were used to determine the conclusions: the interview technique, the COSO I internal control questionnaires, and the checklist application. Applying these techniques made it possible to prepare the draft audit report in detail. The information analyzed showed deficiencies in some reverse auction processes in the GADMCG. In some cases, they do not comply with the stipulations of the law and the regulations of the National Public Procurement System. Therefore, it has yet to be possible to satisfactorily award all the planned processes due to the need for greater socialization to update the knowledge of the members of the Public Contracting Sub-Directorate on public contracting processes. Consequently, it is recommended that public contracting processes be carried out by SI based on the current regulations of the SNCP, for which frequent training of the people working in the area is required.