El control interno en las Corporaciones Autónomas Regionales y el aseguramiento de la sostenibilidad con recursos fiscales
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Universidad Santo Tomás seccional Bucaramanga
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Este artículo expone un análisis sobre el control interno en la autoridad ambiental, que en regiones específicas y departamentos de Colombia atañe a las Corporaciones Autónomas Regionales (CAR). Estas son responsables de la ejecución y control de la política ambiental para la sostenibilidad, por lo cual hacen uso de importantes recursos fiscales. Está basado en una revisión documental y una entrevista semiestructurada a un funcionario de la Contraloría General de la Nación. La urgencia de avanzar en la sostenibilidad ambiental ante los problemas que dificultan el bienestar futuro y el uso de un importante presupuesto reservado a la política ambiental, pero con carencia de herramientas idóneas para la medición de cambios ambientales y sus efectos socioeconómicos, resulta fundamental para analizar el control aplicado al manejo de recursos fiscales en el aseguramiento de la sostenibilidad ambiental, y con ello sentar bases para el uso eficiente de dineros de origen fiscal.
This article exposes an analysis on internal control in the environmental authority, which in specific regions and departments of Colombia, concerns the Regional Autonomous Corporations (CARs). responsible for the execution and control of the environmental policy for sustainability in what they make use of important fiscal resources. This is based on a documentary review and a semi-structured interview with an official of the National Comptroller’s Office. The urgency of advancing environmental sustainability, given the problems that hinder future well-being and, the use of an important budget reserved for environmental policy, but lacking suitable tools for measuring environmental changes and their socioeconomic effects, is attractive to analyze the control applied to the management of fiscal resources in the assurance of environmental sustainability and, lay the foundations for the efficient use of monies of fiscal origin.
This article exposes an analysis on internal control in the environmental authority, which in specific regions and departments of Colombia, concerns the Regional Autonomous Corporations (CARs). responsible for the execution and control of the environmental policy for sustainability in what they make use of important fiscal resources. This is based on a documentary review and a semi-structured interview with an official of the National Comptroller’s Office. The urgency of advancing environmental sustainability, given the problems that hinder future well-being and, the use of an important budget reserved for environmental policy, but lacking suitable tools for measuring environmental changes and their socioeconomic effects, is attractive to analyze the control applied to the management of fiscal resources in the assurance of environmental sustainability and, lay the foundations for the efficient use of monies of fiscal origin.
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Medio ambiente, gestión ambiental, gestión de recursos, Environment, environmental management, resource management
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Derechos de autor 2020 Revista Lebret