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The fiscal responsibility process is an administrative procedure carried out by the Comptroller’s Offices, which seeks to determine the responsibility of the public or private servant when these are in the exercise of fiscal management and cause by action or omission a detrimental patrimonial effect to the State. Then, those identified as tax officials require the technical defense of a lawyer to watch over their rights and interests before the Comptroller’s Office. To this end, the legislature empowered students from the country’s legal offices to act as attorneys-in-fact in this type of process, establishing that the Comptroller’s Office must request the students to act ex officio when the law so provides. The Office of the Comptroller General of the Republic, departmental management of Sucre, and the Office of the Comptroller of the Departments of Sucre, during all these years have ex officio requested the students of CECAR’s legal office to analyze the importance of the technical defense carried out by the students in the processes of fiscal responsibility in the years 2016, 2017 and 2018. This was done under a qualitative approach, constituting a descriptive legal research, in which secondary sources of information

DEFENSA TÉCNICA EN PROCESOS DE RESPONSABILIDAD FISCAL, EJERCIDA POR LOS ESTUDIANTES DE CONSULTORIO JURÍDICO DE CECAR, COLOMBIA, AÑOS 2016- 2018