{"id":4272,"date":"2025-09-24T16:34:17","date_gmt":"2025-09-24T19:34:17","guid":{"rendered":"https:\/\/economicas.uba.ar\/graduados\/?p=4272"},"modified":"2025-09-24T16:37:22","modified_gmt":"2025-09-24T19:37:22","slug":"control-del-sector-publico-por-dentro-y-por-fuera","status":"publish","type":"post","link":"https:\/\/economicas.uba.ar\/graduados\/control-del-sector-publico-por-dentro-y-por-fuera\/","title":{"rendered":"Control del Sector P\u00fablico: por Dentro y por Fuera"},"content":{"rendered":"\n

Muchas veces surge la duda: \u00bfQu\u00e9 organismos tienen la funci\u00f3n de controlar al sector p\u00fablico nacional y c\u00f3mo lo hacen?<\/strong><\/p>\n\n\n\n

La Ley N.\u00b0 24.156 de Administraci\u00f3n Financiera define dos grandes actores: la SIGEN<\/strong> (Sindicatura General de la Naci\u00f3n) y la AGN<\/strong> (Auditor\u00eda General de la Naci\u00f3n), con roles bien distintos pero complementarios.<\/p>\n\n\n\n

SIGEN \u2013 Sindicatura General de la Naci\u00f3n<\/strong><\/p>\n\n\n\n

La Ley N.\u00b0 24.156 define a la SIGEN<\/strong> como la entidad encargada de ejercer el control interno<\/strong> dentro del Poder Ejecutivo. Con personer\u00eda jur\u00eddica propia y autarqu\u00eda administrativa y financiera, depende directamente de la Presidencia de la Naci\u00f3n.<\/p>\n\n\n\n

\u2022 Naturaleza: \u00d3rgano de control interno del Poder Ejecutivo Nacional.<\/p>\n\n\n\n

\u2022 Dependencia: Presidente de la Naci\u00f3n. <\/p>\n\n\n\n

\u2022 Competencias:<\/p>\n\n\n\n

    \n
  1. 1.Controla internamente la gesti\u00f3n administrativa, financiera, patrimonial y operativa de los organismos y empresas que dependen del Poder Ejecutivo.<\/li>\n<\/ol>\n\n\n\n
      \n
    1. 2.Supervisa a las Unidades de Auditor\u00eda Interna (UAI) de cada ministerio y organismo descentralizado.<\/li>\n<\/ol>\n\n\n\n
        \n
      1. 3.Dicta normas y lineamientos de control interno.<\/li>\n<\/ol>\n\n\n\n
          \n
        1. 4.Realiza auditor\u00edas preventivas, de gesti\u00f3n y cumplimiento.<\/li>\n<\/ol>\n\n\n\n
            \n
          1. 5.Puede hacer recomendaciones, pero no aplica sanciones directas.<\/li>\n<\/ol>\n\n\n\n

            En pocas palabras, la SIGEN controla hacia adentro del Poder Ejecutivo (control interno), coordina el trabajo de las unidades de auditoria interna creadas en cada jurisdicci\u00f3n y entidades que dependan del PEN. Es decir, no podr\u00e1 ejercer control en otras jurisdicciones como el Poder Legislativo, el Poder Judicial y el Ministerio P\u00fablico, ni tampoco sobre los Entes con autonom\u00eda funcional como las Universidades Nacionales.

            AGN \u2013 Auditor\u00eda General de la Naci\u00f3n<\/strong><\/p>\n\n\n\n

            El control externo<\/strong> del sector p\u00fablico nacional es competencia exclusiva del Poder Legislativo. La Ley N.\u00b0 24.156, en su T\u00edtulo VII, establece el sistema de control externo y define que el control posterior del Congreso Nacional ser\u00e1 ejercido por la Auditor\u00eda General de la Naci\u00f3n (AGN)<\/strong>. Esta entidad cuenta con personer\u00eda jur\u00eddica propia, e independencia funcional y financiera<\/strong>, y depende directamente del Congreso Nacional (CN).<\/p>\n\n\n\n

            \u2022 Naturaleza: \u00d3rgano de control externo del sector p\u00fablico nacional.<\/p>\n\n\n\n

            \u2022 Dependencia: Depende del Congreso de la Naci\u00f3n (art. 85 de la Constituci\u00f3n Nacional).<\/p>\n\n\n\n

            \u2022 Competencias:<\/p>\n\n\n\n

              \n
            1. 1.Fiscaliza la gesti\u00f3n presupuestaria, econ\u00f3mica, financiera, patrimonial y operativa de la Administraci\u00f3n P\u00fablica Nacional, cualquiera sea su modalidad de organizaci\u00f3n.<\/li>\n<\/ol>\n\n\n\n
                \n
              1. 2.Audita el ejercicio de la Cuenta de Inversi\u00f3n (rendici\u00f3n anual del Poder Ejecutivo al Congreso).<\/li>\n<\/ol>\n\n\n\n
                  \n
                1. 3.Revisa el uso de fondos p\u00fablicos, incluidas empresas y sociedades del Estado, bancos oficiales, concesionarios y beneficiarios de subsidios.<\/li>\n<\/ol>\n\n\n\n
                    \n
                  1. 4.Emite informes que sirven de base al control pol\u00edtico del Congreso.<\/li>\n<\/ol>\n\n\n\n
                      \n
                    1. 5.Tiene independencia funcional y colegiada conducci\u00f3n (7 auditores, designados por las C\u00e1maras).<\/li>\n<\/ol>\n\n\n\n

                      En resumen: la AGN controla desde afuera del Poder Ejecutivo, en nombre del Congreso (control externo).<\/p>\n\n\n\n

                      Conclusi\u00f3n:<\/strong><\/p>\n\n\n\n

                      \u2022 SIGEN = control interno (preventivo y continuo) \u2192 dentro del Ejecutivo.<\/p>\n\n\n\n

                      \u2022 AGN = control externo (posterior y aut\u00f3nomo) \u2192 en representaci\u00f3n del Congreso.

                      De esta manera, el sistema de control del sector p\u00fablico argentino combina instancias internas y externas que deber\u00edan garantizar mayor transparencia, eficiencia y rendici\u00f3n de cuentas en la gesti\u00f3n del Estado.
                      ______________________________________________________________________
                      Facundo Weisman<\/em><\/strong>
                      Contador P\u00fablico FCE-UBA
                      Profesor FCE-UBA
                      Investigador en el \u00e1rea Contabilidad Social Ambiental.<\/em>\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"

                      Muchas veces surge la duda: \u00bfQu\u00e9 organismos tienen la funci\u00f3n de controlar al sector p\u00fablico nacional y c\u00f3mo lo hacen? La Ley N.\u00b0 24.156 de Administraci\u00f3n Financiera define dos grandes<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4272","post","type-post","status-publish","format-standard","hentry","category-novedades"],"yoast_head":"\nControl del Sector P\u00fablico: por Dentro y por Fuera - Graduados FCE<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/economicas.uba.ar\/graduados\/control-del-sector-publico-por-dentro-y-por-fuera\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Control del Sector P\u00fablico: por Dentro y por Fuera - Graduados FCE\" \/>\n<meta property=\"og:description\" content=\"Muchas veces surge la duda: \u00bfQu\u00e9 organismos tienen la funci\u00f3n de controlar al sector p\u00fablico nacional y c\u00f3mo lo hacen? 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