Control interno y su incidencia en el proceso de pagos por compras públicas en las contrataciones por catálogo electrónico e ínfima cuantía en Unidades Desconcentradas de una Entidad de Fiscalización Superior del Ecuador.

Abstract

The general objective of this investigation is to analyze the internal control and its incidence in the process of payments for public purchases in contracts by electronic catalog and very small amount in decentralized units of a Supreme Audit Entity of Ecuador; study that seeks to understand the importance of guaranteeing efficiency and legality in the execution of public contracting processes prior to the execution of payment procedures. To address the research topic, a mixed methodological approach was used. In the first place, the quantitative study was carried out, data collected from official sources was used, through the collection and analysis of data related to the records of the contracting processes, this approach allowed to evaluate the degree of compliance with internal controls. applied. And, on the other hand, the qualitative approach through the application of interviews with servers of the Decentralized Unit, allowed to evaluate the attributes of the internal controls used. The main result obtained was that, in the execution of the contracting processes by electronic catalog that are currently being developed, 42 activities are carried out and take approximately an average of 87 days; and, in very small amounts, 44 activities are carried out and there is a delay of 46 days on average, until payment is made to the supplier. As a proposal, two specific internal control processes and actions were formulated, so that the SAI of Ecuador can consider them to standardize public procurement activities in all its decentralized units.