Project follow- up model as a tool in contract auditing
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The most common problem found in public administration is the lack of an efficient and systematic method to follow up the development of projects through the advancement management measurements and the evaluation of investment outcomes which are oriented to finance the operation of companies in a direct and systematic way.
In this context, this article aims at describing a quantitative method which allows the measurement of the contract object achievement based on the advancement of obligations of the contractor to guarantee the adequate delivery of a product or service.
This proposed methodology tries to implement a Follow- up Method for the measurement of the contractual object execution- MOSAC- at its two levels. Strategic —components— and operative —obligations—.
In this respect, the Follow- up Model MOSAC becomes an implementation tool in the effective execution of contracts carried out by public administration.
