Desarrollo del control preventivo y concomitante emanado de la reforma del acto legislativo 04 de 2019 al sistema de control fiscal en colombia

The fiscal control system in Colombia has had an important reform as a consequence of the approval of the legislative act 04 of 2019 whose purpose is the implementation of the application of preventive and concomitant control to exercise the function, which has been conferred by constitutional mandate, of public resources in a more efficient and especially more timely manner. Aspects such as the modernization of public administration, the growth of the State and the new forms of execution of the resources contemplated in the public contracting statute, have demanded from society the realization of a more comprehensive control that goes beyond the conception of the subsequent and selective surveillance, along with strengthening the autonomy and independence of the control entities in Colombia, as established in the political letter of 1991. Faced with this clamor from society, the reform of the fiscal control system was processed and approved, which seeks to provide the comptrollers with the necessary tools so that they can intervene in real time in the actions of the public administration so that they can warn them about the commission of acts that can trigger patrimonial damage to the state, so that with the training of human talent, the exchange of information and the use of new information and communication technologies, the accompaniment that they can provide for the improvement of public management, and assist in the task of promoting practices that combat customs related to the phenomenon of corruption. The present investigation carries out an analysis of the development of the preventive and concomitant control emanating from the approval and entry into force of the legislative act zero four of 2019.

• Autores: Tovar Ortiz, Kimberly; Malaver, Manuel
• Tipo de recurso: Trabajo de grado de pregrado
• Fecha de publicación: 2024
• Institución: Corporación Universidad de la Costa
• Repositorio: REDICUC - Repositorio CUC
• Idioma: spa
• OAI Identifier: oai:repositorio.cuc.edu.co:11323/13668
• Acceso en línea: https://hdl.handle.net/11323/13668; https://repositorio.cuc.edu.co/
• Palabra clave: Administración pública; Control fiscal; Control preventivo; Concomitante; Public administration; Fiscal control; Preventive and t control; Concomitan
• Rights: openAccess
• License: Atribución-NoComercial-CompartirIgual 4.0 Internacional (CC BY-NC-SA 4.0)