Sistema de Control Fiscal Interno en Colombia

Abstract

In the following article a historical context is made about how fiscal control arises and how it changes with the constituent of 1991, at first fiscal management was understood as the administration of state property management, "based on the Political Constitution as a Social State of Law "(Moya, 2006), within the stages of collection, conservation, acquisition, alienation, expense, investment and disposition.

This required a surveillance, which would indicate whether the operations and transactions were effectively carried out in accordance with the pre-established laws applied to the entities managing public resources (C-529 of 1999). This monitoring before 1991 was carried out only through the fiscal control carried out by the Comptroller General of the Republic, later it became necessary to create an internal control office within each state entity, which "helped to provide a degree of security". reasonable in terms of achieving the objectives and institutional goals, through the reliability of financial information, compliance with applicable laws and regulations, the effectiveness and efficiency of operations "(Internal Control, Sf).