Cumplimiento de las condiciones básicas para el ejercicio del control fiscal en Colombia

Abstract

The present article has as object to evaluate the degree of fulfilment of the required basic conditions for the exercise of the fiscal control in the Colombian case, that is to say, the guarantees of independence of the competent organs to carry out it, the relations with the organ in charge ofthe accomplishment ofthe political control, the design ofthe structure of the exercise of the function controller and the effectiveness of the mechanisms of responsibility, and with base in that diagnosis to formulate some recommendations for its improvement.