Vol. 4 (2024)

• Editorial

  César Velásquez

  4-6

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  DOI: https://doi.org/10.70254/controlvisible.2024.4.58

Articulos Estudios de control fiscal

• Legal tools against collusion in public procurement processes in Colombia. Punitive and fiscal perspective

  Elías Mauricio Monroy Mora, Juan Francisco Mendoza Perdomo

  8-29

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  DOI: https://doi.org/10.70254/controlvisible.2024.4.50

• Real estate valuation: A case study on Continental versus Common Law System

  Nestor Garza, Dann Payares

  30-40

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  DOI: https://doi.org/10.70254/controlvisible.2024.4.43

• Is a court of accounts the real change that Colombian fiscal control requires?

  Victor Hugo Osorio Soto

  41-56

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  DOI: https://doi.org/10.70254/controlvisible.2024.4.48

• Adherence of the Fiscal Oversight and Control Regime to Public Management and Administration Principles in the Colombian Constitutional Framework

  Maximiliano Goyeneche Toscano

  57-70

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  DOI: https://doi.org/10.70254/controlvisible.2024.4.47

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

  Luis Ricardo Martínez Ramírez, César Alfonso Velásquez Monroy, Liliana Patricia Ortiz Ospino, Juan Paulo Cañón Spell, Mario Andrés Perdomo Alvarado, Boris Yesid Ramírez Rincón, Zulma Casas

  71-91

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  DOI: https://doi.org/10.70254/controlvisible.2024.4.51

Report

• Review and proposal for the unification of macro-fiscal reports to strengthen territorial fiscal management

  María Carolina Méndez Téllez

  93-112

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  DOI: https://doi.org/10.70254/controlvisible.2024.4.54

Opinion

• Fiscal management as a substantive and procedural presupposition of fiscal responsibility

  Uriel Amaya

  114-152

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  DOI: https://doi.org/10.70254/controlvisible.2024.4.55

Entrevista

• El rol de la academia en el control fiscal y la gestión transparente de los recursos públicos

  Efrén Danilo Ruiz Ariza

  154-161

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  DOI: https://doi.org/10.70254/controlvisible.2024.4.56