Preventive and Concomitant Control at Colombia's Supreme Audit Institution

Supreme audit institutions can contribute to promoting substantial improvements in public management. In Colombia, the Office of the Comptroller General of the Republic (CGR) has implemented a new preventive and concomitant control function that identifies risks while projects and budgets are being executed. This report reviews the reform so far and highlights its potential for strengthening the public administration and thus enhancing the impact and relevance of CGR's work. It addresses strategic considerations and provides recommendations on issues such as how to improve internal co-ordination within the CGR, promote behavioural changes, improve co-ordination with internal control units, and use data and innovative technologies for auditing. The report also points to the need for a sound and long-term fiscal management policy in Colombia.