Del control previo y perceptivo al posterior y preventivo: estudio de la trayectoria en el control fiscal en Colombia (1991-2019)
Colombia’s 1991 National Constituent Assembly discussed in depth the functioning of fiscal control in the new social State of law. It proposed several modifications, with moving from prior and perceptual control to subsequent and selective control as the most important one. However, twenty-eight yea...
- Autores:
-
González Zapata, Alexandra
Mosquera, Leyner
- Tipo de recurso:
- Fecha de publicación:
- 2020
- Institución:
- Universidad Santo Tomás
- Repositorio:
- Repositorio Institucional USTA
- Idioma:
- spa
- OAI Identifier:
- oai:repository.usta.edu.co:11634/42390
- Acceso en línea:
- https://revistas.usantotomas.edu.co/index.php/viei/article/view/5742
http://hdl.handle.net/11634/42390
- Palabra clave:
- fiscal control
prior control
subsequent control
preventive control
1991 Constitution
control fiscal
control previo
control posterior
control preventivo
Constitución de 1991
- Rights
- License
- http://purl.org/coar/access_right/c_abf2
| Summary: | Colombia’s 1991 National Constituent Assembly discussed in depth the functioning of fiscal control in the new social State of law. It proposed several modifications, with moving from prior and perceptual control to subsequent and selective control as the most important one. However, twenty-eight years later, the control agencies warned about the limits of this figure and, through the legislature, the preventive control figure was created. This article analyzes this course and the transformations that this has generated in the fiscal control policy in Colombia, identifying the challenges and relevant aspects so that this figure operates without being placed above internal control. |
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