CAPÍTULO V Control social, rendiciones de cuenta a la ciudadanía y nivel de satisfacción de los usuarios: factores determinantes en la vigilancia fiscal de las contralorías territoriales en Colombia.

Abstract

This research analyzes characteristics and conditions of control that affect results of fiscal surveillance on local fiscal control entities by the General Audit of the Colombian Republic. Empirical evidence of this study suggests that increasing in capacity to produce population monitoring and accountability, has a significant impact on their fiscal findings. In general, results show traditional bottom-up and top-down monitoring can play an important role in reducing corruption in local fiscal surveillance organisms. On the other hand, research presents that anticorruption policies and pedagogies mechanism there is not have significant impact on findings of the local comptroller’s offices, which requires a more in-depth investigation into the control bodies’ implementation of Law 1474 of 2011, Anticorruption Statute. Knowing the perception of the territorial comptrollers about the audit process that the General Audit of the Colombian Republic (AGR) advances, is important to identify aspects of the audit process that merit a review. The local contexts, the reality in term of budget, personnel and the social, economic, political and cultural factors that affect the performance of fiscal surveillance and control activities in the regions, are variables that should be considered. Therefore, the comments of the audited subjects in the 2012-2017 period provide concrete evidence that could contribute to the flexibility of the audit process, understanding this, as the possibility of expanding the forms and actions that exist for the audit process chain in the country. In addition, it is important to identify the degree of satisfaction in relation to the personnel, service and quality of the audit processes carried out by the AGR, with the ultimate intention of making the audit process an indispensable and valued tool in the exercise of tax management in Colombia.