La buena administración en el control fiscal efectivo, estratégico y gerencial de los recursos públicos

Résumé

The doctoral thesis tested the hypothesis raised by the author in the curriculum, since a new model of fiscal control, as a result of the authors’ experience, was developed, presented, approved and implemented. This new model introduced a “concomitant and preventive” control, created novel planning systems and management and monitoring instruments, with visible results in the field of artificial intelligence. A timely, effective and managerial fiscal control, as a result of constitutional reform in Colombia, contributed to the implementation of the principles of good administration in the use of public resources in terms of opportunity and effectiveness and was endorsed by the Constitutional Court of Colombia, which protects the integrity and supremacy of the Colombian Constitution. The Colombian Constitution considers the human being as the reason to be, the beginning and end of the Social State and human dignity as its main reasons, which agrees with the OECD’s policy. Colombian Political Constitution states that sovereignty resides exclusively in the people from which public power emanates. In this sense, this study has contributed to the formulation and implementation of a new model of fiscal control that develops good administration as a citizen's right and a duty of Public Managers.