Tecnologías de información y comunicaciones en el control fiscal colombiano

In recent years technological changes in the organizations have been done, and transformed the auditing process from an analogic operation to a new one radically influenced by the information and communication technologies (ICT). This is materialized in different techniques and audit tools known as computer Assisted Audit Tools and Techniques (CAATT). This article first provides a revision of the ICT´s evolution in the audit sector and the main perspectives on the matter; to serve as a prelude to the analysis of the technological tools that comptrollerships in the country use in the fulfillment of their role as overseers. It then concludes by arguing that there is a fiscal control whose tools and technologic processes have been focused in the audit with /and the computer usage, but which hasn’t been able to advance towards auditing through the computer.