Observatorio de Política Pública de Control Fiscal
Recent Submissions
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Reseña "Evaluación de la preparación para la implementación de la Agenda 2030 y los objetivos de desarrollo sostenible en Colombia (A las áreas de referencia de aplicación inmediata)"
The Office of the Comptroller General of the Republic of Colombia (CGR) carried out in 2018 an evaluation of the country's readiness for the implementation of the Sustainable Development Goals (SDGs). Sustainable Development ... -
La Auditoría General de la República en acción durante la emergencia sanitaría
Actions of the Office of the Auditor General of the Republic in action during the sanitary emergency. In addition, early warnings to the Comptroller's Offices and analysis of 28,687 contracts signed during Covid-19. -
Reseña “Análisis crítico del avance en el componente de administración del riesgo, en el sector de los organismos de control”
The Colombian state has made efforts to reduce corruption in the country, especially in public sector entities. Thus, according to Article 73 of Law 1474 of 2011, these entities must establish a strategy to fight corruption; ... -
Reseña: Generación, materialización y herramientas para la reducción de la cultura organizacional de la corrupción en las instituciones públicas en Colombia
The International Standards of Supreme Audit Institutions (ISSAI) are issued by the International Organisation of Supreme Audit Institutions (INTOSAI). The purpose of this document is to propose principles of transparency ... -
Reseña: El whistleblowing; una herramienta jurídica para combatir la corrupción en Colombia
The term "Whistleblower" is a composition of the terms "blow & whistle" which translated into English would be blow and whistle respectively. The term comes from the United States, and without knowing exactly what its ... -
Reseña “La corrupción y la contratación directa. Falencias regulatorias en algunos contratos y convenios estatales celebrados en forma directa y su relación con prácticas corruptas - El papel del Derecho en la prevención y tratamiento del fenómeno de la corrupción”
Context: This thesis seeks to analyse the shortcomings in the structuring, design and legal basis of four state contracts concluded directly, namely science, technology and innovation contracts, contribution contracts, ... -
Reseña de la tesis “De un principio de ejecución presupuestal a un principio de eficacia en el manejo del patrimonio público”
The principle of budget annuality is enshrined in Article 346 of the Political Constitution and in Article 14 of Decree 111 of 1996, which compiles Constitution and in Article 14 of Decree 111 of 1996, which compiles some ... -
Reseña “Principios fundamentales de la auditoría de desempeño ISSAI 300”
The International Standards of Supreme Audit Institutions (ISSAI) are issued by the International Organisation of Supreme Audit Institutions (INTOSAI). The main objective of performance auditing is to constructively promote ... -
Reseña “Control de calidad para la EFS ISSAI 40”
The International Standards of Supreme Audit Institutions (ISSAIs) are issued by the International Organisation of Supreme Audit Institutions (INTOSAI). ISSAI 40 is based on the key principles of the International Standard ... -
Reseña “Principios de transparencia y rendición de cuentas ISSAI 20”
The International Standards of Supreme Audit Institutions (ISSAI) are issued by the International Organisation of Supreme Audit Institutions (INTOSAI). The purpose of this document is to propose principles of transparency ... -
Reseña: “La lógica de la corrupción política: un marco analítico desde la ciencia política”
With this work, the author aims to provide elements to cultivate the middle ground between the causes and effects of corruption, in the hope of providing an outline of some mechanisms that allow for the construction of a ...
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