Control fiscal y la degradación de sus principios constitucionales y legales

Abstract

The purpose of this article is to provide the reader with a critical vision of what fiscal control is today, its shortcomings and weaknesses, but above all, by means of a legislative and constitutional analysis, to provide information related to the duty of institutions responsible for auditing in Colombia, whether the current model used with respect to fiscal control is adequate and how the principles of said model are blurred and disoriented, exclusively obeying favoritist political practices that generate an imbalance in the State's heritage. We will also analyze if the administrative efforts of public entities can guarantee the ends of the State, likewise and in connection with the categorizations proposed, propose a fiscal model that fills the gaps of the current one. We cannot leave aside in this text, perhaps one of the factors that generate more discussion and controversy around public administration and this factor obeys the legal analysis of corruption and its phases, which undoubtedly generate the greatest harm that is caused to it. can do to a State or Nation, providing economic and financial imbalances around the State's resources. All this analysis finally leads us to ask ourselves the following question: Is a new Colombian fiscal control model, based on preventive control, pertinent?