Análisis de la aplicación del control interno en los procedimientos de contratación en la administración pública.

Abstract

The main objective of the research was to analyze the application of internal control by public workers in contracting procedures in the public administration, for the design of solutions and mechanisms to improve these processes. It was carried out by gathering information on the current situation of the control agencies of these procedures, identification of problems and needs in the previous controls in the acquisitions of the institutions, for which it was designed, validated and applied. A survey of a representative sample of public workers, which made it possible to determine the existing problems in their institutions. The results show that only 2.3% and 2.6% of those workers consider that they dominate the public contracting regulations and the Internal Control Standards, respectively. Therefore, public servants must be trained periodically; the processes must be monitored, evaluated and updated to correctly apply the internal control systems with technical adherence to what is established in the Internal Control Standards of SERCOP and others.