Internal control in public procurement processes in District Directorate 06D05 Guano-Penipe

Abstract

The objective of this article was to analyze the reality of internal control and its impact on public procurement processes in the 06D05 Guano-Penipe Education District Directorate between January and December 2022. It was based on a qualitative methodology, using the documentary method and the inductive, which allowed the variables to be based on theory and discover findings from empirical data that allowed inferences and interpretations to be made about the analyzed phenomenon. His approach was descriptive and bibliographic. The technique used was the interview and documentary review, using an interview script with structured questions that allowed an analysis to be carried out about the way public procurement is carried out in the institution under study. We worked with three subjects who work in District 06D05 Guano-Penipe Education and who acted as informants with the variables to be investigated. The technique was the interview and the data were analyzed applying simple content analysis and the information triangulation process. The conclusions about the study reflect the reality of internal control and its impact on public procurement processes, managing to infer from the perspective of the reporting subjects that internal control is not applied in this public institution, which translates into inefficient contracting, inadequate management of resources, which sometimes call into question the transparency of contracting in public institutions.