Sistema de control interno en la unidad de compras públicas en la escuela de la marina mercante nacional, año 2014.

Abstract

The School of the Merchant Marine has a Public Procurement Unit that meets the needs of supply of goods and services; this last year has seen a delayed and inadequate enforcement of rules against acquisitions, with this background design a rises a system of internal control in that unit. The purpose is to solve the existing problems by proposing procedures, periodic assessments, including measuring the performance of each employee Public Procurement Unit, verification of internal procedures, regulations and resource optimization that began with the knowledge of the functions and departmental procedures using job analysis format, interviews the department head, SWOT analysis, questionnaire internal control and risk management to issue an audit report.