Auditoría de cumplimiento a los procesos de contratación pública por subasta inversa electrónica del Consejo Municipal de Seguridad Ciudadana de Ambato

Abstract

In this integrative project, a compliance audit was conducted on the public procurement processes through electronic reverse auctions of the Consejo Municipal de Seguridad Ciudadana de Ambato. The general objective was to verify adherence to the legal provisions governing these procedures. For data collection, interviews and questionnaires were employed, based on the Internal Control Standards of the Contraloría General del Estado, as well as checklists prepared using documents required by laws, regulations, resolutions, and public procurement rules. The documents were obtained from the public procurement portal SOCE and the entity's digital archive. The audit was carried out in relation to its three phases. In the planning phase, the risk level and confidence level associated with internal control and procurement processes were determined. In the execution phase, three out of six processes carried out during the year under study were analyzed, selected due to their higher monetary value. This analysis revealed a high level of compliance in two of the three stages of the procurement process. However, a low level of compliance was identified in the contract execution stage. The findings were documented in the audit report, which includes conclusions and recommendations. This document aims to serve as a guide for improving future processes and ensuring the proper organization and archiving of records related to the audited procurement processes.