Examen de auditoría integral al proceso de adquisición mediante el portal de compras públicas de la Dirección Provincial del Instituto Ecuatoriano de Seguridad Social de Chimborazo, correspondiente al período comprendido entre el 1 de enero al 31 de diciembre del 2013

Abstract

The Integral Audit to the process of acquisitions by means of the portal of Public Purchases of the Provincial Direction of the Ecuadorian Institute of National Health Service of Chimborazo, correspondent to the period understood between January 1st to December 31st, 2013", it examined the process of contracting goods and services executed by the Unit of Corporate Services of the institution across the portal of public purchases, every evaluation that forms part of the Integral Audit executed in attachment to the General Acceptation Auditing Standards , what has allowed to obtain sufficient evidence to express an opinion. This evaluation allowed the application of the following audits: Financial audit, his examination allowed to know the reasonableness in the managing of each one of the budget items assigned for the contracting of goods and services by means of the Portal of Public Purchases in the period 2013. Audit of Internal Control, by means of the application of this audit ,it was possible to identify the possible risks in the processes that the Unit of Corporate Services executes in the Portal of Public Purchases. Audit of Fulfillment, the application of this audit was based on aspects of legal order as the application of laws, procedure, regulations and dispositions for the process execution inside the Unit of Corporate Services. Management Audit, across indicators of management, it determined the operational efficiency in the processes of contracting by means of the portal of Public Purchases.