Del control previo y perceptivo al posterior y preventivo: estudio de la trayectoria en el control fiscal en Colombia (1991-2019)
| dc.contributor.author | González Zapata, Alexandra | |
| dc.contributor.author | Mosquera, Leyner | |
| dc.date.accessioned | 2022-01-19T15:35:09Z | |
| dc.date.available | 2022-01-19T15:35:09Z | |
| dc.date.issued | 2020-01-01 | |
| dc.identifier | https://revistas.usantotomas.edu.co/index.php/viei/article/view/5742 | |
| dc.identifier | 10.15332/19090528/5742 | |
| dc.identifier.uri | http://hdl.handle.net/11634/42390 | |
| dc.description | 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. | eng |
| dc.description | La Asamblea Nacional Constituyente de Colombia de 1991 discutió de manera profunda el funcionamiento del control fiscal en el nuevo Estado social de derecho. Propuso varias modificaciones, la más importante de las cuales fue pasar del control previo y perceptivo al posterior y selectivo. No obstante, veintiocho años después, los organismos de control alertaron sobre los límites de esta figura y entonces, a través del poder legislativo, se creó la figura del control preventivo. Este artículo analiza esta trayectoria y las trasformaciones que esto ha generado en la política de control fiscal en Colombia, identificando los retos y aspectos relevantes para que esta figura opere sin que se anteponga al control interno. | spa |
| dc.format.mimetype | application/pdf | |
| dc.language.iso | spa | |
| dc.publisher | University Santo Tomás, Bogotá | spa |
| dc.relation | https://revistas.usantotomas.edu.co/index.php/viei/article/view/5742/5615 | |
| dc.title | Del control previo y perceptivo al posterior y preventivo: estudio de la trayectoria en el control fiscal en Colombia (1991-2019) | spa |
| dc.title.alternative | From prior and perceptual control to subsequent and preventive: study of the course of fiscal control in Colombia (1991-2019) | eng |
| dc.type.version | info:eu-repo/semantics/publishedVersion | |
| dc.rights.accessrights | info:eu-repo/semantics/openAccess | |
| dc.subject.proposal | fiscal control | eng |
| dc.subject.proposal | prior control | eng |
| dc.subject.proposal | subsequent control | eng |
| dc.subject.proposal | preventive control | eng |
| dc.subject.proposal | 1991 Constitution | eng |
| dc.subject.proposal | control fiscal | spa |
| dc.subject.proposal | control previo | spa |
| dc.subject.proposal | control posterior | spa |
| dc.subject.proposal | control preventivo | spa |
| dc.subject.proposal | Constitución de 1991 | spa |
| dc.type.drive | info:eu-repo/semantics/article | |
| dc.relation.citationissue | Via Inveniendi Et Iudicandi; Vol. 15 Núm. 1 (2020); 71-90 | spa |
| dc.relation.citationissue | Via Inveniendi Et Iudicandi; Vol. 15 No. 1 (2020); 71-90 | eng |
| dc.relation.citationissue | 1909-0528 |
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