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Evaluación del control interno y propuesta de mejora para el proceso de pagos en las adquisiciones y contrataciones de bienes y servicios en la Empresa Pública Municipal de Movilidad, Tránsito y Transporte de Cuenca del período 2014

Abstract:

In the Public Municipal Company of Mobility, Transit and Transportation of Cuenca. We did an evaluation of the internal control and improvement proposal for the payment process, in the acquisition and contracting of goods and services in the 2014 period; because there were problems with their suppliers for delays to settle the payment. The internal control is a tool that evaluates the fulfillment of the laws, rules and policies. Also, it provides reasonable security of information. In the case of the EMOV EP as a public company, it has the obligation to implement this internal control. This means that all the members of the company should use the internal control to determine whether they are reaching the goals of the company or not. To establish the reasons for the problems of the payment process in the EMOV EP we applied questionnaires and inquiry to the officials of the departments of: Accounting, Treasury, Acquisitions, Budgets, Prior Control which are directed by the Financial Submanagement and also,Acquisitions that is directed by Administrative Submanagement. To more of these two techniques also we applied a documentary study of each selected process of acquisition and contracting of goods and services in the 2014 period. The result of the documentarystudy and of the othertechniques during the payment process allowed us to identify the main problems and weaknesses within the company. These results helped us to develop an improvement proposal that allows the EMOV EP to have a more effective payment process more and reduce the payment time to suppliers.