Examen de auditoría integral al proceso de adquisiciones del Gobierno Autónomo Descentralizado Parroquial de San Lucas, periodo comprendido del 01 de enero al 31 de diciembre del 2013

Abstract

This thesis focuses on a review of comprehensive audit procurement process GAD Parish of San Lucas, in the period 2013 through applicable procedures according to the activities in it, to facilitate progress and continuous improvement entity, this in order to deal with solvency current challenges and facilitate timely decision making through the implementation of activities and operations to achieve the goals, objectives and targets proposed. In addition it was considered feasible to implement comprehensive audit examination, because the comprehensive audit is an alternative that provides continuous monitoring by providing a comprehensive evaluation report financial management, operational, compliance and internal control, becoming valid for the challenges of extreme control alternative. For these reasons the proposed project is appropriate to apply to public sector bodies to enable them to achieve institutional goals and objectives, promoting the effectiveness, efficiency and economy of operations.