Auditoría de gestión al sistema de compras públicas en el Hospital Regional Vicente Corral Moscoso, período 2014

Abstract

This project consisted of a Management audit of Public Procurement System of the Regional Vicente Corral Moscoso Hospital during January 1rst. to December 31rst, 2014. During this period, it was possible to evaluate the management procurement processes in this institution. This project consisted of five chapters which were developed as follows: • Chapter I: This chapter described the general aspects of the institution, such as: historical background, geographical location, mission, vision, objectives, corporate values, organizational structure and financial position in the hospital. • Chapter II: It included the theoretical framework of the management audit. Laws and regulations were investigated as a base for the implementation of this degree work. • Chapter III: The Management Audit in the Procurement Department at the Regional Vicente Corral Moscoso Hospital was applied by following: Preliminary Planning, Specific Planning, Implementation, Communication and Tracking with the purpose of evaluating procurement procedures as: Electronic Catalog, Electronic Reverse Auction, Special Regime and Smallest Amount. The results of this audit were detailed mentioned in the process. • Chapter IV: This chapter included the conclusions and recommendations on the review of management audit conducted to the Public Procurement System Vicente Corral Moscoso Hospital are exposed. • Chapter V: This chapter included the supporting documents of the audit as working papers and supplementary material in support of research are included.