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Submitted January 26, 2023
Published 2023-01-26

Artículos

Vol. 1 No. 1 (2023): CPA PANAMÁ

THE PRIOR CONTROL: : OBJECTIVITY OR SUBJECTIVITY OF THE INSPECTOR IN ITS APPLICATION?


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Citación:
DOI: ND

Published: 2023-01-26

How to Cite

Royo Jiménez, E. J. (2023). THE PRIOR CONTROL: : OBJECTIVITY OR SUBJECTIVITY OF THE INSPECTOR IN ITS APPLICATION?. CPA PANAMÁ, 1(1), 62–70. Retrieved from https://revistas.up.ac.pa/index.php/cpa_panama/article/view/3559

Abstract

The importance of the Prior Control within the actions of the public administration, exercised by the Comptroller General of the Republic, allows to maintain an objective and immediate supervision of the management  that is given to the  resources and assets belonging to the State, optimizing the management, the transparency of the acts, in compliance with the applicable and current regulations and procedures. However, during the exercise of this control, subjective considerations may arise, in many cases due to the lack of compliance with the regulations by the administrators of the institutions, and it is there where the inspector, using his experience and knowledge in the corrections, could be subjective. With this documentary study we intend to answer the question that is often asked regarding the objectivity or subjectivity of the inspector during the exercise of prior control.

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