Análisis del contrato de interventoría externa en Colombia de acuerdo a la ley 1882 de 2018
Arboleda Quinayás, Leidy
MetadataShow full item record
The exploration of tools that respond to the allocation of resources made by the state for the benefit of its citizens has led to the use of the audit contract as a control and security tool. It should be noted that this type of contract has a special strategic connotation, but its development in the law, it is not clear, its scope, its anointing or its liability regime can lead to confusion in the provision of services or supervision. As established by the State Council “the existence of the audit in state contracts, is due to the duty that the legislator has imposed on the entities in numeral 1 of article 14 of Law 80 (1993), which are enshrined the means that they can use for the fulfillment of the contractual object and in this way achieve the purposes of contracting” (Judgment 25199, 2013). The idea of this article is to present the audit contract as a mechanism that seeks to guarantee the destination of state resources through state contracting. The idea of this article is first to analyze 1) national and international antecedents in the matter of interventory in the state contracts; 2) Identify the national regulations and internment over the audit of state contracts and finally 3) determine the current issue of the audit including changes with the law 1882 of 2018. According to the above, the audit was born as a diligence that although today we find it nominated in numeral 2 of article 32 of Law 80 (1993) and in article 83 of Law 1474 (2011), it is inevitable to go to jurisprudence so that the reader has the most real perspective.