Abstract
Fiscal control is an essential tool for the fight against corruption and the improvement of public entities through technical and quality audits. Therefore, the proper election of the comptroller general of the Republic is fundamental to guarantee the objectivity and quality of the fiscal control of the State. In Colombia, since the Comptroller’s Office was created in 1923, the political influence and friendship in the election of the comptrollers have been criticized, as well as their lack of suitability. In this sense, a good part of the deficiencies of fiscal control in Colombia are due to the lack of objective rules in the election of the comptroller general and the undue political influence that Congress has. The election for Comptroller General 2022-2026 had so many irregularities that it forced the Council of State last May 2023 to annul the election of the comptroller and order the Congress of the Republic to redo the entire process. This article seeks to analyze the difficulties of the election of the comptroller general in Colombia.
Keywords:
Constitution, fiscal control; merit public tender; corruption; Comptroller General of the Republic