This work is the result of research in public administration, and arduous days of the academic itinerary of the researcher Quesada, especially in advanced postgraduate training, where the readings made in different modules and seminars brought the author of the book: "THE EVIDENCE AND ITS RELEVANCE IN SUBSTANTIAL FISCAL CONTROL", to reflect on the entities of the national order, In particular the Comptroller General of the republic, whose entity has had during the last decade complex tasks to fulfill in the safeguarding of public resources, which have led to raise some modifications in its approach, from the pronouncements of the Constitutional Court and legislative initiatives, through legislative Act modifying articles of the Constitution, by the Congress of the Republic of Colombia.
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