Evaluación del sistema de control interno aplicado a los expedientes de contratación previo al pago en la Corporación Eléctrica del Ecuador CELEC EP, Unidad de Negocio Termoesmeraldas

Marrasquín Bermeo, Mónica Alexandra

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Evaluación del sistema de control interno aplicado a los expedientes de contratación previo al pago en la Corporación Eléctrica del Ecuador CELEC EP, Unidad de Negocio Termoesmeraldas

Marrasquín Bermeo, Mónica Alexandra

URI: https://repositorio.uisrael.edu.ec/handle/47000/2278

Fecha: 2019

Resumen:

La presente investigación fue realizada con el propósito de evaluar el control interno aplicado a los expedientes presentados previo al pago de los procesos de contratación pública efectuados en CELEC EP Termoesmeraldas durante el año 2018. El desarrollo del proceso investigativo buscó responder al problema científico referente a cómo se desarrolla el sistema de control interno realizado sobre esta actividad. Debido a esto se hizo imperioso y necesario como objetivo de investigación, evaluar los procesos de control realizados hasta la fecha. El trabajo se justificó debido a la gran importancia de efectuar una evaluación al flujo o procedimiento de control efectuado en cada una de las etapas por las cuales pasa un proceso de contratación porque es necesario determinar las causas por la cuales existen tantas inconsistencias y desfases que originan las observaciones levantadas por el área financiera durante la revisión previo al pago. Según los datos de la evaluación de control interno, se concluye estableciendo que la institución posee un nivel de riesgo medio, que no brinda una seguridad total y que debe ser mejorado para proveer de eficiencia, eficacia y seguridad razonable en la realización de los procesos de contratación realizados por la entidad, siendo las principales deficiencias los documentos faltantes en la etapa preparatoria, precontractual y contractual, documentos pendientes de legalizar, solicitudes de requerimientos posteriores al término de vigencia del contrato inicial, falta de documentos habilitantes para pago, concesión de prórrogas sin autorización, facturación de bienes con cantidades equivocadas, entre otros aspectos. PALABRAS CLAVES Administración pública, Control interno, Evaluación del control interno, Nivel de riesgo, Contratación pública, Control previo, Gestión por procesos, Flujograma de procesos, Eficiencia y eficacia.

Descripción:

This research was carried out with the purpose of evaluating the internal control applied to the files submitted prior to the payment of the public procurement processes carried out in CELEC EP Termoesmeraldas during 2018. The development of the research process sought to respond to the scientific problem regarding how The internal control system carried out on this activity is developed. Due to this it became imperative and necessary as a research objective, to evaluate the control processes carried out to date. The work was justified due to the great importance of carrying out an evaluation of the flow or control procedure carried out in each of the stages through which a contracting process passes because it is necessary to determine the causes for which there are so many inconsistencies and lags that originate the observations made by the financial area during the pre-payment review. According to the internal control evaluation data, it is concluded by establishing that the institution has a medium level of risk, that it does not provide total security and that it must be improved to provide reasonable efficiency, effectiveness and security in the performance of the processes of contracting made by the entity, the main deficiencies being the missing documents in the preparatory, pre-contractual and contractual stage, pending documents to be legalized, requests for requirements after the term of the initial contract, lack of qualifying documents for payment, granting of extensions without authorization, billing of goods with wrong amounts, among other aspects. PALABRAS CLAVES Public administration, Internal control, Evaluation of internal control, Risk level, Public procurement, Prior control, Process management, Process flowchart, Efficiency and effectiveness. This research was carried out with the purpose of evaluating the internal control applied to the files submitted prior to the payment of the public procurement processes carried out in CELEC EP Termoesmeraldas during 2018. The development of the research process sought to respond to the scientific problem regarding how The internal control system carried out on this activity is developed. Due to this it became imperative and necessary as a research objective, to evaluate the control processes carried out to date. The work was justified due to the great importance of carrying out an evaluation of the flow or control procedure carried out in each of the stages through which a contracting process passes because it is necessary to determine the causes for which there are so many inconsistencies and lags that originate the observations made by the financial area during the pre-payment review. According to the internal control evaluation data, it is concluded by establishing that the institution has a medium level of risk, that it does not provide total security and that it must be improved to provide reasonable efficiency, effectiveness and security in the performance of the processes of contracting made by the entity, the main deficiencies being the missing documents in the preparatory, pre-contractual and contractual stage, pending documents to be legalized, requests for requirements after the term of the initial contract, lack of qualifying documents for payment, granting of extensions without authorization, billing of goods with wrong amounts, among other aspects. PALABRAS CLAVES Public administration, Internal control, Evaluation of internal control, Risk level, Public procurement, Prior control, Process management, Process flowchart, Efficiency and effectiveness.

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