The AuditeCT methodology and its use in the continuous improvement of territorial comptrollers’ offices in Colombia. Needs and adjustment possibilities

Abstract

The AuditeCT methodology is an abbreviated name used in this article to refer to the process of measuring, evaluating and certifying the performance of Colombian territorial comptrollers’ offices. In this sense, it functions as a tool for monitoring and promoting the work of the comptrollers’ offices, with quarterly reports and an annual certification. Up to the year 2022, three periods were evaluated, starting in 2020, in which almost all the comptrollers’ offices were certified, despite the fact that a good part of them revealed management difficulties in missionary processes. Hence the need to consider the scope of the AuditeCT methodology. An exploratory descriptive review is then proposed to identify possible adjustments. Alternatives are suggested, such as establishing minimum performance thresholds by management process, broadening the scope of existing indicators or introducing new ones, and constructing and testing complementary indicators, such as the risk of corruption in public contracting.