The potential effect of audit reports on the public policy cycle
DOI:
https://doi.org/10.70254/controlvisible.2021.1.9Keywords:
Formulation , Evaluation , Public policy , Tax audit , FinanceAbstract
The formulation and evaluation of public policies are processes of utmost importance for the development of a nation. These require inputs, whose relevance is to ensure the necessary effectiveness in making government decisions regarding their sustainability and in particular their financing. This article proposes the thesis that tax audit reports are one of these inputs and therefore presents the results of the analysis carried out on a sample of different documents, produced by Colombia's territorial fiscal control bodies. Additionally, a review of existing procedures is presented that authorities in matters of public planning and hacienda apply to guide the financing of public policies. As a result, we find the enormous potential that exists in fiscal control reports, the opportunity to improve fiscal control in the evaluation of public policies and in the evaluation process.
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