Auditoría a los procesos de contratación de las entidades públicas de la provincia de Loja

Abstract

This research paper analyzes the impact of special audits on public procurement processes in the province of Loja. The objective is to identify how special audits impact the effectiveness of these processes. The study was conducted using information from the State Comptroller General's Office, obtained from its official website in the approved reports section. The study spanned several years and employed a quantitative methodological design that included the analysis of audits conducted nationwide, with a specific focus on the province of Loja and its relationship to public procurement. The variables considered were the type of procurement procedure and the findings in the audit reports. The results indicate that the most audited procedures were those referred to as "other procedures" (38.18%), followed by standard procedures (35%), particularly those related to consulting services, and dynamic procedures, especially electronic reverse auctions (20.91%). It was also observed that, out of a total of 901 findings, public institutions have followed the auditors' recommendations to improve the administration and management of public procurement processes. In conclusion, special audit examinations have had a positive impact on improving public procurement processes in Loja, increasing their effectiveness and transparency over the years.