Eficacia del control fiscal preventivo y concomitante como herramienta de lucha contra la corrupción

Abstract

The present study focuses on analyzing the fundamental characteristics of the exercise of Fiscal Control in Colombia, placing it within the framework established by the Political Constitution of 1991. The innovations introduced in the system of preventive measures and financial management at the legal level are examined, as well as its interaction with the Posterior and Selective Fiscal Control, also provided for in the same constitutional regulations. This analysis seeks to determine whether the constitutional modifications implemented through Legislative Act 04 of 2019 were necessary to optimize the preventive and concomitant function of the Comptroller General of the Republic. To do this, a historical context is provided that allows us to understand the origins and legislative and social evolution of Fiscal Control in Colombia. This approach includes an evaluation of your effectiveness and ability to fulfill assigned responsibilities. Through this analysis, the work seeks to offer a clarifying perspective on the relevance and impact of constitutional reforms in the field of fiscal control.