GOVERNANCE AND CONTROL OF PUBLIC PROCUREMENT PERSPECTIVES AND CHALLENGES IN IMPLEMENTING THE SEGREGATION OF DUTIES IN BIDDING

Abstract

This article aims to reflect on the importance and challenges of implementing the principle of segregation of duties in public procurement within the scope of Public Administration. It seeks to analyze the concept and implications of the segregation of duties, particularly by examining its advantages and disadvantages, with emphasis on potential obstacles that may be encountered, especially in smaller public offices. In this regard, the research is justified by the need to contribute to better organization and administrative efficiency, highlighting how clearly defined tasks and well-distributed responsibilities can improve the performance and quality of public services. To this end, the method employed was deductive, combined with bibliographic and legislative research, and qualitative data analysis. It was found that the effective implementation of segregation of duties requires a robust institutional commitment and the adoption of clear policies that establish distinct responsibilities for each phase of the procurement process. In conclusion, despite the challenges, segregation of duties is an indispensable practice to ensure transparency and integrity in procurement, contributing to good governance and public trust in the contracting processes.