Auditoría de gestión a los procesos de contratación pública en la Empresa Eléctrica Ambato Regional Centro Norte S.A. de la ciudad de Ambato provincia Tungurahua, período 01 enero al 31 de diciembre de 2013

Abstract

Management audit to the Public Contracting processes in the Electric Company Ambato Regional Centro North SA. In the City of Ambato Tungurahua Province, period January 1st to December 31 st 2013. For its development, were used, the inductive methods such as deductive, techniques, surveys, assessments of internal control for the collection of information, divided into phases. Phase I: Preliminary Knowledge, Phase II: Planning Phase III: Implementation of the audit, Phase IV: Communication of results, which does not have an area of public procurement, the lack of reference budget causes that the declaration of the purchase process finishes, and there are no management exams of endorsement processes. It has been determined the level of risk, the findings. It is recommended that action must be taken on the system of internal control for the company to apply either their procedures to implement improvement strategies, managers must have greater control in the schedules of employees and their activities, to detect and mitigate problems in time. It could install a digital control clock, and the unit must take into account the critical points set out in the final audit report which have been established to improve compliance with the laws and regulations applied.