Use of the financial statements as evidence in administrative processes developed by contralorias

This essay analyzed and proved the hypothesis, the financial statements of public organizations do not meet the characteristics required judicial trials in the Colombian legal system are: conducencia, pertinencia, utilidad y racionalidad in fiscal responsibility administrative processes by Contralorias. For this, we analyzed the Ley 610 of 2000, which regulates the process of admiring of fiscal responsibility and resolution 354 of 2007 de la Contaduria Gereal de la Republica, which determines the principles of the Colombian Public Accounting. Following, we studied of the Financial the audit 2011-2012 of the National Coffee Fund, administered by Federacion Nacional de Cafereros. Finally, some conclusions are given.

• Autores: Pinedo Cruz, Orlando Enrique
• Fecha de publicación: 2013
• Institución: Universidad Militar Nueva Granada
• Repositorio: Repositorio UMNG
• Idioma: spa
• OAI Identifier: oai:repository.umng.edu.co:10654/11025
• Acceso en línea: https://hdl.handle.net/10654/11025
• Palabra clave: CONTABILIDAD ADMINISTRATIVA; ESTADOS CONTABLES; PROCESOS ADMINISTRATIVOS; FRAUDE - ASPECTOS JURIDICOS – COLOMBIA; DELITOS ECONOMICOS; PRUEBA PENAL - ASPECTOS JURIDICOS – COLOMBIA; Ley 610 del 2000; Resolución 354 del 2007 de la Contaduría General de la República; Conducencia; pertinencia; utilidad; racionalidad; Utilidad; Racionalidad; Conducencia; Pertinencia
• License: http://purl.org/coar/access_right/c_abf2