Una aproximación al estado del arte ventana de observación: legislación internacional del control fiscal, en el marco de la evaluación integral las contralorías territoriales

Abstract

The contribution to the construction of the State of the Art from the observation window: International Legislation of Fiscal Control, within the framework of the comprehensive evaluation of the Territorial Comptrollers, demands selection processes, characterization and interpretation of the set of provisions and normative guidelines applicable to both local, as well as global, on the management of public resources and the responsibilities of the States, referring to the good practices of all the actors involved in the process, based on the application of International Law that provides the legal framework, supported in the role played by International Organizations in the formulation of global public policies, on the process of integral development of nations and recognition of human rights.