CAPÍTULO III resultados del proceso auditor: hallazgos y procesos fiscales

Abstract

The audit process advanced by the fiscal control bodies between January 1, 2012 and December 31, 2017 generated, according to empirical evidence 23,178 fiscal findings. Such audit process was effective for several reasons: First, because 22,165 fiscal findings identified in audit, amounting to $ 24,094,891,899,653, generated the opening of 16,999 fiscal liability processes in the same period, and a persuasive collection in the discovery stage of $ 31,092,950,769. Second, because 67.36% of the fiscal responsibility processes opened during the period were originated by audit findings, and third, because the mathematical relationship between number of fiscal findings identified and the processes of fiscal responsibility is s a positive mathematical reason, both in number and amount. It was proved with a case study that the verbal procedure is an adequate measure for the efficiency and effectiveness of the Colombian fiscal control, in the fight against corruption; and that in terms of results the verbal procedure was more efficient than the ordinary one. Finally, in processes of coercive jurisdiction, the empirical analysis allowed us to conclude that between 2012 and 2017 the country’s comptrollers notified the payment order in 5,013 processes of coercive jurisdiction, based on executive titles for a total amount of $ 43,103,987,751 and that at December 2017, a collection of $ 51,952,155,179 had been obtained. In terms of environmental fiscal control, between 2012 and 2017, the country’s comptrollers reported 310 fiscal findings amounting to $ 61,217,900,608, and opened 55 fiscal liability processes and 43 preliminary inquiries. They processed 365 fiscal liability processes for an amount of damage according to the opening order of $373,131,511,650, of which an initial total collection was reported at December 31, 2017, of $ 1,445,867,777.