(1) Designar el nivel gerencial responsable de supervisar los trabajos contratados de consultoría o los trabajos que no sean de auditoría;
(2) supervisar la ejecución de los trabajos para asegurarse que se cumple con las expectativas de la gerencia;
(3) tomar las decisiones relacionadas con el trabajo contratado y aceptar la responsabilidad por dichas determinaciones;
(4) evaluar la adecuacidad de los servicios prestados y los resultados obtenidos.
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