This article focuses on documenting through the state of the art the management of public policies in Colombia, in relation to the ethics of government during the years 2002 to 2018.Through documentary research, with a qualitative approach and descriptive scope, using as a technique the content analysis, and variables such as governance and ethics developed from the practice of some governors related to figures on corruption from the accounting and financial field.The result is that public policy on taxes, good governance and infrastructure differs depending on the level of development of the country and the government in power, since the resources available to cover social, financial, administrative, and public needs are "scarce", considering the measures of governance of the country and the degree of corruption.