Análisis del impacto fiscal en Colombia por falta del control preventivo y proactivo por parte de la Contraloría General de la República durante los últimos cinco años

Abstract

For years Colombia has sought a way to grow as a society and as a country, by improving the quality of life, commerce, employment, among others; but we always have in us the question, why don't we move forward? And the answer is very easy. For decades, the management of economic resources has deviated in a disastrous way, affecting us more and more with the passage of each of our leaders. This is why, through the following Research Project carried out for the degree modality of the specialization in Statutory Auditing and External Auditing of the Santo Tomas de Aquino University, it was necessary to put into practice all the previous knowledge and others acquired during the academic period in which it was developed for the study and analysis of one of the most significant institutions within the problem encountered, being the Comptroller General of the Republic -CGR- the object of study, to determine the fiscal impact provided by the management of public resources by various entities in accordance with the internal control carried out and executed by the entity in charge of overseeing the proper management of resources, so that society can be affected as little as possible due to the high levels of corruption that leave so much to be desired in our country.