La Auditoría de Contratos del Sector Público en el Marco de la Nueva Ley 9/2017
This doctrinal opinion analyzes, from an audit standpoint, the implementation of the public procurement legislation, considering that this issue is of utmost interest, mainly as a result of both the increase of the new monitoring obligations over this particular area of public management and the f...
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| Main Author: | |
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| Format: | Article |
| Language: | Spanish |
| Published: |
2018
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| Subjects: | |
| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=7433243 |
| Source: | Revista española de control externo, ISSN 1575-1333, Vol. 20, Nº 60, 2018 (Ejemplar dedicado a: Ley de Contratos del Sector Público), pags. 259-293 |
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| Summary: |
This doctrinal opinion analyzes, from an audit standpoint, the implementation of
the public procurement legislation, considering that this issue is of utmost interest, mainly as a result of both the increase of the new monitoring obligations over this
particular area of public management and the fact that the new Act 9/2017, 8
November, on Public Contracting (LCSP) has been enacted. The analysis has
been made by adapting the format of a work program, under an eminently practical approach, and tidily and systematically includes the main audit tests to carry
out in each and every phase of a public procurement process, the previous analysis
on the population subject to the audit and on the internal control system as well as
the subsequent process on the advertising displayed, the concurrency reached and
on the effectiveness, efficiency and economy obtained from the tender of public
contracts. The tests’ design is the result of the previous analysis performed on the
different risk areas, is based on the author’s professional experience and has been
drawn up really carefully and under the professional skepticism principle necessary in all monitoring task. |
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