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  • 标题:E-control en las entidades de la rama ejecutiva del orden nacional en Colombia
  • 本地全文:下载
  • 作者:Raúl Leandro Gutiérrez-Ruiz ; Diego Fernando Católico-Segura
  • 期刊名称:Cuadernos de Contabilidad
  • 出版年度:2016
  • 卷号:16
  • 期号:42
  • 语种:Portuguese
  • 出版社:Cuadernos de Contabilidad
  • 摘要:Corruption 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 institu tions 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.
  • 关键词:internal control;social control;detailed internal control report;internet.;Control interno;control social;informe pormenorizado de control interno;internet;Controlo interno;controlo social;relatório pormenorizado de controlo interno;internet.
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