Auditoría de cumplimiento al proceso de compras públicas del Gobierno Autónomo Descentralizado Provincial de Loja. Año 2013.

Abstract

This degree work is done in order to determine the level of knowledge and the degree of compliance with laws and regulations pertaining to the Organic Law of the National Public Procurement System by officials of the Autonomous Decentralized Provincial Government of Loja, during the period 2013. The compliance audit is based on three main stages: planning, execution and reporting of results. For achieve the audit process preliminary analysis of the entity's internal control evaluation, planning and verification of the evidence summarized in tables compliance for subsequent communication of the main results given by the report is made. As manifested, this research is timely and relevant management tool that contributes to compliance with laws and regulations, achievement of objectives and transparency of the processes performed by the entity.