Auditoría a la gestión de riesgos en proyectos de infraestructura pública en municipios de sexta categoría del Departamento de Boyacá: Eficiencia y Desafíos

Abstract

The present study evaluates risk management in public construction projects in sixth-category municipalities of the department of Boyacá, Colombia. Through the analysis of a representative sample, both good practices and significant deficiencies were identified. Among the main findings, the lack of rigor in the identification, classification, and assignment of risks stands out, without consideration of social, regulatory, natural, environmental, and technological aspects (DNP Conpes 3714, 2011), which leads to problems during the execution of the contracts. The evaluation of the results reveals variable effectiveness in risk management, with some municipalities exhibiting effective practices in certain periods, while others show deficiencies in the assignment of responsibilities and risk assessment. This article seeks to promote the development of specific risk management strategies in the context of public construction in Colombia. By improving transparency, efficiency, and success in the execution of infrastructure works, the aim is to promote a more effective use of state resources and contribute to the sustainable development of the country.