Acompañamiento técnico en las auditorías realizadas por la oficina de control de gestión del acueducto metropolitano de Bucaramanga S.A ESP

Abstract

Mediante el seguimiento a los procedimientos establecidos por el amb, se llevó a cabo la auditoría del proceso de contratación y ejecución con vigencia 2018. Se le realizó auditoría a la parte precontractual de los dieciséis (16) contratos, adicionalmente, se tomó la muestra perteneciente a los contratos de obra. Con las observaciones generadas para cada uno de ellos, se hizo un informe con el fin de implementar un plan de mejoramiento que aumentara la eficiencia para futuros procesos. El fin general de toda la auditoría fue generar un ambiente de autocontrol a las áreas gestionadas por la Oficina de Control Interno.

The Audit to the contract process was done based on the documented procedures in the Management Integrated System for the area in charge of this process in the amb. In order to do the Audit, a sample of 16 contracts were chosen, these contracts were the aim of the contractual process in 2018. From the sample, contracts that were in execution during 2019 were selected. With the purpose to do the audit to the contractual process in accordance to the internal norm established in the inventory manual, as well as the other valid manuals for the execution of contracts. The result of the audit to the pre contractual and contractual processes was recapped in the audit informs which were socialized with the people who were responsible of them with the purpose for the pertinent actions to be done and which are condensed in improvement plans to which the management office will make the correspondent trace to the proposal actions and with it to generate a constant upturn of the processes on a greater efficiency in them.