| Sumario: | This book, authored by Ismael Quintana, serves as a comprehensive manual on the responsibilities and functions of the Contraloría General del Estado in Ecuador. It covers the normative origins, current structure, and the appointment process of the General Comptroller. The book also delves into the various powers and responsibilities of the controlling entity, including its role in combating corruption and safeguarding public resources. It discusses the different types of governmental control, procedures for audits, and legal implications of control actions. Additionally, the manual provides insights into the mechanisms for challenging contraloría actions both administratively and judicially. Aimed at legal professionals, government officials, and scholars, the book offers detailed guidance on the administrative and legal frameworks governing the state's auditing processes.
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