La ineficacia del control interno obstaculiza los fines del control fiscal en Colombia

Abstract

During the development of this Report, the regulatory framework of internal control, its ineffectiveness as prior control in State entities and the effects on the fulfillment of the purposes of the function of fiscal control in Colombia will be analyzed, without a doubt it is considered fundamental to know the legal tools of internal and external control that safeguard public resources, that in many cases are ineffective, making continuous corruption the most important scourge in the country today, embezzling and leaving at risk the general interest of citizens, increasing inequality and inequality.