AUDITORÍA A LOS PROCESOS DINÁMICOS Y DE RÉGIMEN COMÚN DE CONTRATACIÓN PÚBLICA EN LA BRIGADA DE INFANTERÍA N°7 LOJA EN EL PERÍODO 2013-2016

The present investigation of “Audit of the Dynamic Processes and Common Regime of Public Procurement in the Infantry Brigade No. 7 Loja in the 2013-2016 period.”, Is aimed at verifying compliance with the different activities carried out by the entity, allowing to determine the weaknesses in each of the dynamic processes (electronic catalog and electronic reverse auction) and the common regime processes (very small amount and lesser goods and services) to be examined, through the Management Audit process, the application of indicators that allow measuring the efficiency, effectiveness with which resources are managed, also allows verifying compliance with laws, norms and regulations in the development of their activities. The methodological process followed is in accordance with the provisions of the Management Audit Manual issued by the Comptroller General of the State, that is, it was completed in its five phases: it begins with the Preliminary Knowledge where we perform the observation of the entity and interview the principal officials allowing to know the activities that are developed and the difficulties they are going through, as well as to know the mission and institutional vision; In the Planning, the documentation provided by the entity that allowed the evaluation of internal control for each subcomponent Dynamic Processes (electronic catalog and electronic 5 reverse auction) and the common regime processes (minimum amount and lesser goods and services) is reviewed and analyzed. , then the Execution in which the audit programs developed for each subcomponent are applied, also the internal control questionnaires were developed and evaluated to determine the relevant findings that impede the optimal development of the activities, which were analyzed through the narrative cards and the application of indicators established in the first audit phase; All this information gathering allowed to measure management in terms of efficiency and effectiveness in the institution. To finalize the Communication of Results, the report is written to the Colonel of the Infantry Brigade No. 7 Loja, where comments, definite conclusions of the analysis of the results obtained when applying management indicators and the findings found are established; as well as the recommendations that will serve to improve management in the dynamic and common regime processes in the Infantry Brigade No. 7 Loja

• Tác giả chính: Montero Duque, Marjorie Judith (author)
• Định dạng: bachelorThesis
• Ngôn ngữ: spa
• Được phát hành: 2019
• Những chủ đề: CONTABILIDAD; AUDITORIA DE PROCESOS
• Truy cập trực tuyến: http://dspace.unl.edu.ec/jspui/handle/123456789/22686