Contracts equal to or less than 8 UITs and Internal Control in the District Municipality Colquepata - 2019

Abstract

The main objective of this research is to describe how are the contracts equal to or less than 8 UITs, to establish the level of risk assessment in contracts equal to or less than 8 UITs, and to establish the situation of control activities in contracts equal to or less than 8 UITs in the District Municipality Colquepata - 2019. The research is applied at a descriptive level, non-experimental design, and the sample is non-probabilistic, based on records of procurement of goods and services. As a result, it was obtained that there is a partial compliance with the regulations for contracts under 8 ITUs; with respect to the level of risk assessment, there is a regular level of procedures to react to adverse events that may affect the achievement of institutional objectives; finally, the control activities for contracts are regularly carried out. Finally, it was concluded that in terms of contracting, there is very little control over compliance with the directive that establishes contracting of less than 8 ITUs, and this has a negative impact on compliance with the objectives established by the entity.