Antecedentes del control fiscal del Estado en Colombia: cien años de la Contraloría General de la República

The Comptroller’s Office was established in 1923 thanks to the recommendations made by the Kemmerer mission that sought to strengthen and improve control of State power, introducing new institutions of common law in Colombia. However, the Colombian legal tradition has had a strong influence from continental European law and therefore the Colombian model is a hybrid between the Anglo-Saxon audit model and the Continental European audit courts. The 1991 Constitution sought to strengthen the Comptroller’s Office and fiscal control, but in 2015 and 2019 two important constitutional reforms were made to control State power that have modified the institutional design initially proposed. Thus, this article seeks to investigate what have been the difficulties for the effective implementation of controls on power in Colombia.