Especialización en Auditoría y Control Fiscal · 2026
Análisis de propuesta para actualización de meci en Colombia
Solo ficha. El repositorio marca este trabajo como «Acceso abierto»: el PDF no es público, así que aquí no hay texto para leer. Ver la ficha en el repositorio.
Resumen
In Colombia, MECI has been implemented as a strategic tool aimed at promoting transparency, efficiency, and legality in public sector management. However, its design is based on the COSO model, which was originally developed for the private sector. This has created challenges in its application within the public sector, given its social objectives and complex bureaucratic structure. As a result, implementation has become formalistic and focused on documentation, losing sight of the true purpose of internal control. The situation is further complicated by regulatory limitations and a lack of integration with other management systems.