La interventoría en Colombia: un aspecto de reflexión académica

Cesar Prieto, Carlos Rodríguez, Diana Ruiz and Viana Rubiano

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

Abstract: In Colombia, the role of interventory proved indispensable in the government contracting because of the need to ensure the quality, quantity, costs and timing of contracted products. However, the data were limited training in this area has generated the Interventory been developed empirically, with little legal and academic support, and therefore, entities have sought to fill this gap by developing their own manuals, which despite being a tool for the work of the interventor, are usually very general and leave important aspects of the interventory to interpretation by the user. In this context, a comparative analysis of several existing manuals Interventory in Colombia, to evidence the robustness of each manual, and generate insights that allow a better understanding of the process Interventory.However, when there is limited training on the concept of Interventory, but with the intention to comply with the principle of accountability provisions of Act 80 of 1993, a tendency to equate and confuse the concepts interchangeably: Interventory, supervision and auditing. For this reason, the research team presents a theoretical framework about the distinction between the three different definitions.

Keywords: Interventory; Auditing; Supervision; Monitoring; Control Areas (search for similar items in EconPapers)
JEL-codes: H83 H87 (search for similar items in EconPapers)
Pages: 12
Date: 2012
References: Add references at CitEc
Citations:

Downloads: (external link)
https://fce.unal.edu.co/centro-editorial/index.php ... -reflexion-academica

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:000176:023707

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 ().