Examen de auditoría integral al proceso de adjudicación, contratación y pago de planillas en la construcción de la obra pública del GAD Municipal de Azogues, período 1 de enero al 31 de diciembre de 2013.

Abstract

Performing a Comprehensive Audit Process Award, Recruitment and Bill Payments in the Construction of Public Works at City Azogues GAD allowed evaluate the internal control system implemented in the entity; the accuracy, completeness, valuation and disclosure of accounting accounts related to the process examined; compliance with the legal framework applicable; and the management developed through the implementation of management indicators yielded information on the efficiency in the use of public resources and their effectiveness in achieving the goals and objectives set by management. The development of this control activity was performed through a planned process, based on evidence that allowed express the results through the issuance of the report which contains opinions, conclusions and recommendations that will improve the area subject to evaluation, suggestions are brought to the attention of those responsible for the processes, after which it is delivered to the administration for implementation and follow-up actions that will improve the institutional management.