Auditoría operativa a los procesos de adquisición del Patronato del Gobierno Autónomo Descentralizado de Chimborazo del año 2013

Abstract

This research conducted an operational audit to the procurement process of the Board of Trustees of Decentrlized Autonomous Government of the province of Chimborazo diring the fiscal year 2013, to dertermine the efficiency and effectiveness in the management of finalcial resources, and the fulfillment of organic law of the National System of Public Contracting for which internal control questionnaires and flowcharts were applied. During the audit were executed four phases, such as: preliminary knowledge, planning, fieldwork and the final report, which determined that acquisitions unit staff did not apply properly the legal regulations of the National System of Public Contracting; also management indicators for each component were applied. Once the audit was made, it is consluded that the Procurement Unit, did not make a proper planning for recruitment; the fulfillment of APC (Annual Plan of Contracts) was not evaluated; procurement processes are inefficient and non-fast due to lack of training and dad use of the current legal reulations. This research recommended that the unit practices all the suggestions issued in the final report of the results for each finding, also the nanual processes is taken into consideration as a reference in order to improve the management of recruitment that will enable the effective provision of service to the Chimboracense citizenship.