Examen de Auditoría Integral a los procesos de Contratación Pública de la Dirección General del Personal de la Armada, del periodo del 01 enero al 31 Diciembre del 2013.

Abstract

The Special Integral Auditing Exam that was worked based on the information gather from the Human Resources Headquarters, it has been developed considering the analysis of the internal control components, the strict lawful parameters related with the public administration procedures, financial Information and managment. It will also give recommendations that will be used for administrative and financial Internal Control Systems and finally it will also give a standard model to be applied in other Naval Bases, except for the fact that there are Public Acquisitions procedures that have not been finish on the (SOCE), there is no complete physical or digital files of the acquisitions processes of 2013, there is no function segregation regarding special acquisitions processes, there is lack of planning to purchase air tickets and mail, there is no Annual Acquisitions Plan published for 2013, and lack of documents established by Resolution INCOP - 054-2011 that are not published in the Government’s System. The statement will be reflected in the comprehensive audit in detail report, and will assess the impact and institutional administration.