No. 3 (2023)

• Editorial

  César Alfonso Velásquez Monroy

  4-5

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  DOI: https://doi.org/10.70254/controlvisible.2023.3.40

Entrevista

• Our Challenge is to Consolidate Fiscal Control

  María Anayme Barón Durán

  7-9

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  DOI: https://doi.org/10.70254/controlvisible.2023.3.41

Articulos Estudios de control fiscal

• Analysis of Decentralized Fiscal Management by Collegiate Departmental Offices, 2015-2021

  Juan Pablo Contreras Pérez, Ivón Daniela Sepúlveda Pérez

  11-25

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  DOI: https://doi.org/10.70254/controlvisible.2023.3.35

• Relevance of the implementation of an Internal Control and Risk Management System in Public Entities. Case Study of the Cartagena Refinery Remodeling Project (Reficar). Case Study of the Cartagena Refinery Remodeling Project (Reficar)

  Deisy Castellanos H.

  26-44

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  DOI: https://doi.org/10.70254/controlvisible.2023.3.31

• SIANCO: Reflections on its Foundation from the Perspective of Fiscal Management and Decentralization

  Didier Tavera Amado, Laura María Castañeda Núñez, Juan Camilo Rojas Arias

  45-55

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  DOI: https://doi.org/10.70254/controlvisible.2023.3.34

• From data to decisions: control strategies under a results-based management model in the legal defense of the State

  Paula Robledo Silva, Jhon Camargo Motta, Rodrigo Zuluaga Urrego

  56-67

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  DOI: https://doi.org/10.70254/controlvisible.2023.3.33

• Legitimacy to Demand Reparation for Damage Caused by Crimes Against Public Administration in the Colombian Legal System

  Margie Estephany Mojica, Juan Francisco Mendoza

  68-83

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  DOI: https://doi.org/10.70254/controlvisible.2023.3.32

Opinion

• Impact of Combating Drug Trafficking and the School Feeding Program on School Attendance

  Manfred Grautoff

  85-100

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  DOI: https://doi.org/10.70254/controlvisible.2023.3.36

Lessons learned

• The need for culture and statistical quality assurance: experience of the AGR

  Darlin Tatiana Páez Grueso

  102-114

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  DOI: https://doi.org/10.70254/controlvisible.2023.3.42