Análisis de las fundamentaciones jurídicas y sociales de las enmiendas a los artículos 211 y 212 de la constitución, que limitaron temporalmente la capacidad fiscalizadora de la Contraloría General del Estado y sus consecuencias.

Abstract

This research is of a documentary type, gathering quantitative and qualitative data, comparative law, to analyze the legal and social foundations of two amendments approved by the Assembly in 2014, which reformed articles 211 and 212 of the Constitution that limited the competences of the General Comptroller of the State, and in the same way those that restored them. It begins with an introduction, then in chapter one, the problem is raised and the general and specific objectives that revolve around this research are pointed out, in the theoretical framework they are studied in Law compared to Supreme Audit Institutions. In chapter two, in the legal framework, it deals with the principles, concepts on foundation, the constitutional role of the functions of the Comptroller, and its attributions is indicated. Chapter three analyzes the grounds, which temporarily limited the management and its consequences, for which the chronology of the events of the reform is reviewed, reviewing the pronouncements of the plaintiffs. In addition, the general analysis of the legal foundations that were taken into account by the Constitutional Court to declare unconstitutionality is carried out. In the fourth chapter, the consequences of the approval of the amendments to the aforementioned articles and their subsequent restoration are analyzed, showing an increase in corruption, and to combat it, bills were generated. At the end it is concluded and recommended.