Análisis y apoyo para la evaluación del cumplimiento de la gestión en la fiscalización, liquidación y recobro del impuesto predial unificado (ipu) y su relación con las bases de datos, información técnica y legal de los procesos de conservación catastral (vigencias 2017-2018 y 2023-2024) en el distrito

Abstract

This final internship report, which constitutes the graduation project for the degree of Cadastral and Geodetic Engineer, documents the participation in two key audits conducted by the Comptroller's Office of Bogotá D.C. within the framework of the District Plan for Surveillance and Fiscal Control (PDVCF) 2025: the Compliance Audit Code 69 of the District Secretariat of Finance (SDH) to evaluate the management of the Unified Property Tax (IPU) for 2017-2018, and the Special Auditing Action Code 75 of the Special Administrative Unit of District Cadastre (UAECD) regarding cadastral conservation processes in 2023-2024. The objective was to evaluate regulatory compliance and process efficiency using a methodology based on ISSAI standards and the Territorial Audit Guide (GAT), which included database cross-referencing (SIIC, SIIT2, SAP) and property sample reviews (CHIPs). The results revealed significant findings: Code 69 identified findings due to debt prescriptions and ineffective management with a fiscal value of $269,346,000, while Code 75 identified inconsistencies in massive cadastral appraisals without adequate alerts, generating a fiscal incidence of $727,210,000. Overall, the internship contributed to quantifying a total financial detriment of $996,556,000, concluding that it is imperative to strengthen internal controls, data integration, and inter-institutional coordination to optimize IPU collection in accordance with current regulations.