La responsabilidad civil derivada de las deficiencias en las acciones de control gubernamental

Manuel Francisco Soto Gamboa · Sapiens International Multidisciplinary Journal (2026) · DOI: 10.71068/yzmr5y28

Resumen

The objective was to determine the damages and perjuicios proceeding of the informants that result from the actions and services of gubernamental control, which are emitted by violating the obligations and principles that administer the gubernamental control. The qualitative, descriptive and non-experimental - transversal design information, directed to the gubernamental control bodies of the municipalities of Lima Metropolitana, the list for the analysis was composed by 10 experts in the topic of gubernamental control. The results demonstrated that the civil responsibility of the official of the institutional control body must be evaluated from the point of view of the context in which the auditor is also a public servant or official who carries out functions and toma decisions in accordance with the lines, functions and obligations contained in the Ley Orgánica del SNC y de la CGR, el Code de Ética del Auditor Gubernamental y demás normatives conexas. The analysis has been presented in a matrix of actions to be able to assess the implementation of the provisions that generate gubernamental control. In conclusion, the principle of causality applies to the determination that can be held in relation to the implementation of an action or omission of the public official or servant who forms part of the national control system. In gubernamental control it is necessary to have prior control service, simultaneous control service and posterior control service, these components are regulated by gubernamental control in the municipalities of Lima, 2021.

Instituciones: Universidad Nacional Federico Villarreal