La responsabilidad del sector público como acción controladora del Control Fiscal

Abstract

The purpose of this article is to make a report on the discussion on accountability, and thus have tools that allow to carry out control actions that allow to show the transparent management of the resources that cover the Colombian territory. Is a documentary review in order to develop a documentary review to develop a conceptual framework and an exploration of literature concerning responsibility, its concept and application to the public sector that allows territorial organizations and entities to carry out its application by carrying out the challenges and thus be able to make these entities more transparent Among the findings, it was found that responsibility intervenes in the processes of organizations and territorial entities in the financial part, managerial directive, in public administration and in corporate moral performance, applying the methodology of the 3 cs of responsibility linked to trust, commitment and compliance, in the public sector as a controlling action of fiscal control, which will allow the proper, like the possibility of generating new processes in order to optimization of the same, thus allowing municipal organizations opportunities for their growth and thus creating harmonious processes in harmony with a framework of legality and morality