Concepto de corrupción aplicado a Colombia desde una mirada ética y administrativa

Abstract

Corruption is the abuse of a constitutional obligation, seen as a betrayal of the norms that govern the position of the corrupt or the norms that constitute the functions entrusted and then violated (Bautista, Ó, 2009, pág. 26). The anti-corruption guide of the United Nations Office on Drugs and Crime and the Chamber of Commerce of Bogotá defines corruption as the misuse of public power or the position held as an authority to obtain an individual benefit. whether through extortion, bribery, the sale of influence, fraud to the law, embezzlement or money trafficking. A consequence of corruption is the loss of public resources, according to Umbarila Gabriel (2015, pág. 4) in Colombia it is fundamental the good use of public resources in an effective way, because what is expected is that when paying taxes, they return In goods and services that help the welfare of the country, this is why the Office of the Comptroller General of the Republic, is the entity in charge of the control and fiscal management of public entities, in charge in addition to supervising that it acts efficiently and supports the transparency in the actions of companies subject to fiscal control in Colombia.