{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,5,8]],"date-time":"2026-05-08T22:38:43Z","timestamp":1778279923961,"version":"3.51.4"},"reference-count":48,"publisher":"MDPI AG","issue":"11","license":[{"start":{"date-parts":[[2025,11,18]],"date-time":"2025-11-18T00:00:00Z","timestamp":1763424000000},"content-version":"vor","delay-in-days":0,"URL":"https:\/\/creativecommons.org\/licenses\/by\/4.0\/"}],"funder":[{"name":"Contralor\u00eda General de la Rep\u00fablica","award":["CGR-407-2024"],"award-info":[{"award-number":["CGR-407-2024"]}]}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["Information"],"abstract":"<jats:p>Corruption in Colombia remains a critical barrier to development, institutional trust, and equitable access to public services, despite legislative efforts such as the Anti-Corruption Statute. This article explores the intersection between fiscal management and artificial intelligence (AI) as integrated strategies for enhancing transparency, accountability, and risk assessment in public administration. Drawing on theoretical frameworks and empirical data from 2020 to 2022, this study analyzes the scale and impact of corruption and the effectiveness of oversight mechanisms led by the Comptroller General of the Republic (CGR). A key innovation examined is the implementation of a GPT-based scoring model that automates the evaluation of internal accounting controls in 219 public entities. By leveraging AI to support fiscal audits, Colombia demonstrates a scalable approach to modernizing anti-corruption practices. The study concludes with policy recommendations that emphasize digital transformation, institutional strengthening, citizen engagement, and capacity building to improve fiscal governance and reduce corruption.<\/jats:p>","DOI":"10.3390\/info16110998","type":"journal-article","created":{"date-parts":[[2025,11,19]],"date-time":"2025-11-19T15:03:15Z","timestamp":1763564595000},"page":"998","update-policy":"https:\/\/doi.org\/10.3390\/mdpi_crossmark_policy","source":"Crossref","is-referenced-by-count":1,"title":["Fiscal Management and Artificial Intelligence as Strategies to Combat Corruption in Colombia"],"prefix":"10.3390","volume":"16","author":[{"given":"Ana E.","family":"Monsalvo","sequence":"first","affiliation":[{"name":"Faculty of Natural Sciences and Engineering, Universidad de Bogot\u00e1 Jorge Tadeo Lozano, Carrera 4 # 22-61, Bogot\u00e1 111321, Colombia"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Carlos M.","family":"Zuluaga-Pardo","sequence":"additional","affiliation":[{"name":"Contralor\u00eda General de la Rep\u00fablica, Carrera 69 No 44-35, Bogot\u00e1 111071, Colombia"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Jaime A.","family":"Restrepo-Carmona","sequence":"additional","affiliation":[{"name":"Rotorr\u2014Motor de Innovaci\u00f3n, Av. El Dorado #44a-40, Bogot\u00e1 111071, Colombia"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Lilibeth","family":"Aguilera-Pua","sequence":"additional","affiliation":[{"name":"Contralor\u00eda General de la Rep\u00fablica, Carrera 69 No 44-35, Bogot\u00e1 111071, Colombia"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Juan C.","family":"Casta\u00f1o","sequence":"additional","affiliation":[{"name":"Contralor\u00eda General de la Rep\u00fablica, Carrera 69 No 44-35, Bogot\u00e1 111071, Colombia"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"ORCID":"https:\/\/orcid.org\/0009-0007-8833-7503","authenticated-orcid":false,"given":"Edison F.","family":"Borda","sequence":"additional","affiliation":[{"name":"Contralor\u00eda General de la Rep\u00fablica, Carrera 69 No 44-35, Bogot\u00e1 111071, Colombia"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Rosse M.","family":"Villamil","sequence":"additional","affiliation":[{"name":"Contralor\u00eda General de la Rep\u00fablica, Carrera 69 No 44-35, Bogot\u00e1 111071, Colombia"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-2814-8838","authenticated-orcid":false,"given":"Hern\u00e1n Felipe","family":"Garc\u00eda","sequence":"additional","affiliation":[{"name":"Department of Electronic Engineering, Faculty of Engineering, Universidad de Antioquia, Cll. 67 # 53-108, Medell\u00edn 050010, Colombia"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"ORCID":"https:\/\/orcid.org\/0000-0003-1294-137X","authenticated-orcid":false,"given":"Luis","family":"Fletscher","sequence":"additional","affiliation":[{"name":"Department of Electronic Engineering, Faculty of Engineering, Universidad de Antioquia, Cll. 67 # 53-108, Medell\u00edn 050010, Colombia"}],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"1968","published-online":{"date-parts":[[2025,11,18]]},"reference":[{"key":"ref_1","unstructured":"Republic of Colombia. 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