Control interno: proceso viciado en el programa de restitución de tierras

Ciliana Capera Ríos and Tatiana Marcela Mosquera Moreno

Econógrafos, Escuela de Economía from Universidad Nacional de Colombia, FCE, CID

Abstract: Forced displacement and land dispossession in Colombia is a problem that has not been tackled properly. Only after almost 50 years of violence and armed conflict, a law that allows land restitution to peasants and victims of this scourge was enacted. 'Internal control is a process that seeks to reasonably ensure compliance with corporate objectives and the contribution of these to essential purposes of the State' (DAFP, 2014, p.7). The purpose of this paper is to demonstrate that the internal control, which was implemented based on MECI's structure to the state institutions – responsible for managing Land Restitution Program-, is flawed, because of political and economic influences, collusion and corruption on the state agencies designated to enforce the Law 1448 of 2011.

Keywords: Force Displacement; Internal Control; Land Restitution Program; MECI; Victim (search for similar items in EconPapers)
JEL-codes: M40 M48 M49 (search for similar items in EconPapers)
Pages: 17
Date: 2015-06
References: Add references at CitEc
Citations:

Downloads: (external link)
https://fce.unal.edu.co/media/files/CentroEditoria ... nografos-EACP-12.pdf

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:col:000176:022762

Access Statistics for this paper

More papers in Econógrafos, Escuela de Economía from Universidad Nacional de Colombia, FCE, CID Contact information at EDIRC.
Bibliographic data for series maintained by Facultad de Ciencias Económicas Unal ().