Caracterización y evaluación de la función preventiva del control interno en Colombia.

The article presents the international references of the current state of the configuration of the internal control systems in the public administration and its influence on the specific development of the Colombian case, of which its normative and institutional design is explained and contrasted with the results of its application, in order to formulate some concrete proposals aimed at overcoming their dysfunctionalities, in a way that serves the purpose of preventing and detecting in time the risk of diversion or misappropriation of public resources, which has a special incidence so that they do not the objectives that legitimize the exercise of the public function are achieved. [ABSTRACT FROM AUTHOR]