Resumo

CHAMORRO SOLORZANO, Gerardo Esteban; PEREZ RUIZ, Diego Darío  e  SERRANO GUZMAN, María Fernanda. The role of the auditor in the management of public infrastructure projects: a case study of Valle del Cauca, Colombia. Cienc. ergo-sum [online]. 2022, vol.29, n.1, e145.  Epub 22-Ago-2022. ISSN 2395-8782.  https://doi.org/10.30878/ces.v29n1a1.

We analyze the role of the auditor in the contracts done in Valle del Cauca, in a period after the issuance of the Anti-Corruption Statute. A total of 64 Merit Contest contracts signed were reviewed. The study revealed that there is a variety in the scope of performance of the financial auditor in contracts with similar contractual objects, the gaps in the current legislation and inconsistencies in financial requirements. General recommendations are also included on appropriate procedures for contracting auditing. The role of the auditor in Colombia as overseer of the terms agreed in public infrastructure contracts is essential for the fulfillment of the contractual object.

Palavras-chave : State contracting; auditor; role.

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