The Evolution and Challenges of Public Auditing in Colombia
DOI:
https://doi.org/10.70254/controlvisible.2025.5.68Keywords:
fiscal control, auditing, public management, autonomy and independenceAbstract
This article provides a broad historical overview of the major milestones in fiscal oversight in Colombia. It outlines key jurisprudential guidelines and regulatory changes that have shaped the current model in the country. Additionally, it concludes that despite significant progress, particularly with the enactment of Legislative Act 04 of 2019, significant challenges persist in relation to fiscal oversight and public auditing in Colombia. These include the need for greater adoption of technologies (such as artificial intelligence), improved coordination with social and internal control mechanisms, and the pursuit of greater autonomy and independence for the control entities.
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Copyright (c) 2025 Carlos Felipe Cordoba Larrarte
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