Evaluación al proceso de contratación pública del Gobierno Autónomo Descentralizado Municipal del cantón Colta, provincia de Chimborazo, período 2019

Abstract

The present study entitled Evaluation of the Public Procurement Processes at the Municipal Decentralized Autonomous Government of Colta, province of Chimborazo, period 2019, was aimed at examining the proper use and application of internal and external legal regulations of the organization, focused on the Ley Orgánica del Sistema Nacional de Contratación Pública and also guarantee that the auditing procedures and techniques contribute to compliance with current legal regulations to make transparent, efficient and effective hiring processes. To develop the study, the internal control system questionnaire was applied through COSO I. In addition, the respective audit program was structured in each contracting process through the indicators. A checklist was elaborated about the documents uploaded to the portal of public purchases, which allowed to obtain different findings such as: the staff lacks of experience to perform functions. In addition, the public purchases department lacks a code of ethics, the staff is not trained in the area of internal control. Moreover, the respective conclusions and recommendations were also issued, a document that can become a management tool for the CEOs.