Abstract

GUTIERREZ-RUIZ, Raúl Leandro  and  CATOLICO-SEGURA, Diego Fernando. E-Control in the National Executive Branch in Colombia. Cuad. Contab. [online]. 2015, vol.16, n.spe42, pp.553-578. ISSN 0123-1472.  https://doi.org/10.n144/Javeriana.cc16-42.eere.

Corrupt ion is one of the most concurrent scourges in the world, and Colombia has not been a stranger to it. According to the measurements performed by International Transparency (2012 - 2014) there is a significant corruption perception index in the country. In order to minimize this situation several control and penalty measures have been put into place, such as the obligation to make public the internal control report at the websites of state institutions, as set forth in Law 1474, 2011. So, this research tackles in an empiric and descriptive way the level of compliance in the publishing of said report by institutions of the executive branch at the central national level in Colombia, in order to analyze its content and be able to understand how much they contribute to social control. Results show low and intermediate levels of compliance both in the publishing of the results and in the expected contents they should have, which limits the access to useful information for the purposes of the social control to be performed on these institutions.

Keywords : internal control; social control; detailed internal control report; internet.

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