Auditoría de gestión al área de adquisiciones de la Dirección Provincial de Chimborazo MAG, de la ciudad de Riobamba, provincia de Chimborazo, período 2016

Abstract

The objective of this degree work was to carry out a Management Audit of the Procurement Area of the Provincial Directorate of Chimborazo MAG, which is located in the city of Riobamba, province of Chimborazo, in the 2016 period; in order to evaluate efficiency, effectiveness and economy in the development of its activities and the use of its resources. For the evaluation, research types, methods and techniques were applied, such as interviews and surveys with the purpose of collecting information; besides, measuring instruments like management indicators to know the level of compliance with the regulations related to the Organic Law of the Public Procurement System, were also applied. In the execution of the investigation, the audit phases were used based on the work papers that allowed to determine the following findings: Deficiencies in the development of the contracting processes, the objectives within the AOP have not been achieved, and absence of management indicators. Finally, a report was prepared in which the results of the audit are evidenced. In conclusion, the MAG Procurement Area has regulations that normalize the different processes of contracting goods and services, the same that presents problems related to the lack of evaluations of the Internal Control System. As a recommendation, it is taken as a legal basis the regulations of the General Contralory of the State and also the legal provisions that regulate the entity with the purpose of giving the institution clear alternatives to guide the decision-making process and contribute to compliance of the institutional processes and objectives.