Análisis del reporte de obras inconclusas en Colombia aplicando principios de auditoría

Abstract

This research focuses on analysis of unfinished works in Colombia, applying auditing principles. Today, despite the substantial growth in public investment in infrastructure projects, there is a considerable number of unfinished projects that affect the efficiency in the use of public resources and the quality of life of citizens. Law 2020 of 2020, which establishes the registry of unfinished civil works, providing an updated inventory that is under the supervision of the Comptroller General of the Republic (Home - Registro de Obras Inconclusas - Contraloria, n.d.). This contains the records of the projects of state entities at the national, departmental, municipal, and district levels mainly. With the help of the audit, considered as a surgical professional practice around the financial world, which offers its evaluative contribution in corrective action to help a system return to its state of ideal balance, recover its operation and achieve its survival (Sánchez Ch., 2021, p. 41). It is presented as a fundamental tool to evaluate projects and resources objectively. In this study, principles are applied to identify risks, causes and effects of why unfinished works, proposing concrete solutions. The research covers quantitative and qualitative dimensions, including technical, financial, management and political aspects. The results of this research contain critical aspects related to unfinished works. Its identification, evaluation of financial management, analysis of risks and contingencies, impact on public finances, recommendations to improve the quality of records and decision making and the creation of a basis for future investigations and actions are achieved. This study provides guidance on a critical and complex problem in Colombia; Likewise, it offers a systematic approach based on auditing principles.