Examen especial a los procedimientos dinámicos y comunes realizados por la Unidad de Compras Públicas de la Escuela Superior Politécnica de Chimborazo, de la ciudad de Riobamba, período 2013

Abstract

The present work was to develop a SPECIAL EXAMINATION TO DYNAMIC PROCEDURES AND COMMON MADE BY THE PUBLIC PROCUREMENT UNIT AT ESCUELA SUPERIOR POLITECNICA DE CHIMBORAZO OF RIOBAMBA CITY, PERIOD 2013, which enables the implementation of existing legislation public procurement, so the most important processes of the institution using the techniques and audit tools evaluated; such as observation, questionnaires, interviews, among others. In order to carry out the special examination and meet the critical problems of UNIT PUBLIC PROCUREMENT AT ESCUELA SUPERIOR POLITECNICA DE CHIMBORAZO, the evaluation of internal control is performed in accordance with the Internal Control Standards for Public Entities issued by the Comptroller General, the respective flowcharts and word programs for dynamic and common procedures, allowing confirm that: professional competence working within the unit is not fully trained, not identified, classified and measured risks which may be incurred, communication channels are inconvenient and inefficient maintain that staff are not made continued regular assessments, and in implementing procurement processes are violating laws, regulations, policies, and other applicable rules to Procurement. Which requires recommendations such as: design a plan and implement continuous training policies to staff, implement a risk map and mechanisms for their identification, assessment and mitigation, regular staff assessments; to identify and determine preventive and corrective actions to problems, and finally the implementation and enforcement of the laws and regulations, policies, regulations and other rules applicable to public procurement on the part of responsible for the recruitment procedures.