Internal control standards and their impact on the public procurement process in the Municipality of Jipijapa canton

Abstract

DOI: https://doi.org/10.46296/rc.v8i15.0335

This research analyzes the impact of internal control standards on the public procurement process of the Decentralized Autonomous Municipal Government of the Jipijapa Canton, a critical issue for the efficiency and transparency of public management. Internal control standards, designed to safeguard the integrity of administrative processes, are essential to prevent fraud, errors and ensure compliance with the law. Using a methodological approach that combines interviews and direct observation, several deficiencies were identified in the implementation of these standards, especially in the coordination among key departments such as public procurement, finance and internal audit. Although most personnel recognize the relevance of the standards, significant inconsistencies are evident in their application and execution, which compromises the overall effectiveness of the internal control system. The results of the study reveal that, although interdepartmental coordination is generally positive, there are areas that require attention to fully align with control standards. Furthermore, the frequency of internal control training was considered insufficient by respondents, highlighting the need to improve both the quantity and quality of these trainings to ensure effective compliance. This study concludes that it is imperative to strengthen supervision, ongoing training, and standardization of procedures to improve adherence to internal control standards. A comprehensive strategy in these areas is crucial to optimize public procurement processes, reduce the risks of irregularities, and strengthen municipal governance in Jipijapa.

Keywords: Internal Audits, Finance, Transparency, Efficiency, Public Management.