Inejecución presupuestal como factor de violación de los derechos

Abstract

This research emerges as a clear need to determine one of the many social phenomena that directly intervene on the patrimony of the nation, but in the development of the same, the concepts of fiscal control, its systems, audits, types of audits and finally determine the application of each form of audit, this will be used as an input when conducting a quantitative investigation and thus be able to study the entities that perform such control, the number of times that the entities of control in this case the general comptroller of the nation in the hands of its investigators resort to this mechanism, to determine if the hypothesis that is raised later is fulfilled, and thus it will be possible to establish clearly if the assumptions are given or not; The development of this study will determine the clear and concise effects that are obtained from the use of the mechanisms provided by law.