Abstract

ORDONEZ VASQUEZ, Tatiana; GOMEZ JARAMILLO, Alejandro  and  BAYONA ARISTIZABAL, Diana Maite. Fiscal findings and processes of fiscal responsibility in Colombia 2012-2017. Rev. repub. [online]. 2019, n.27, pp.211-233. ISSN 1909-4450.  https://doi.org/10.21017/rev.repub.2019.v27.a74.

The fiscal control exercised by the territorial comptrollers, the Comptroller General of the Republic and the General Audit of the Republic constitutes an effective mechanism, to fight corruption and the bleeding of public resources in Colombia. An empirical study of the accounts rendered to the General Audit of the Republic - AGR, between 2012 and 2017, by the comptrollers of the country, allowed us to conclude that the audit findings are a valuable instrument that, together with the process of liability fiscal processes that derive from them, avoid the loss of public resources, the effective recovery of the property damage caused to the treasury, and the sanction to the public officials that caused them that, as will be seen, can be framed in the concept of criminality.

Keywords : Results of the auditing process; fiscal findings; fiscal processes; compensation; damage of public resources; criminality.

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