Auditoria de gestión a la Unidad Administrativa Financiera, área de Compras Públicas, en la Dirección Distrital 22D02-Loreto-Orellana-MIES, cantón Francisco de Orellana, provincia de Orellana, periodo 2014

Abstract

The Audit Management Administrative Unit Financial, area of public procurement, in the District Address 22D02-Loreto-Orellana-MIES, Francisco de Orellana Canton, province of Orellana, period 2014, has been implemented with the aim of reaching determine the degree of efficiency, effectiveness and quality in the area of public procurement. Working in the development of information collection techniques which were used in compliance with the Ecuadorian Audit Reporting Standards and other current institutional policies contributed to the analysis of information; through the use of phase audit could know the reality of the area of public procurement and the procedures performed in the period of evaluation, the results of this process determined the low level of efficiency that the area and processes in the Portal present, moreover the breach of the rules and lack of knowledge of the staff regarding the proper application as established by LOSNCP on the issue of public procurement has enabled to conclude that the lack of management by managers of the institution to provide adequate technical training to officials responsible for carrying out this function, it subtracts the level of efficiency but above all comply with the laws, so it is advisable to implement corrective measures aimed at continuous improvement of recruitment processes through public procurement portal to obtain an optimum level of institutional management.