La revisoría fiscal y la corrupción en Colombia

Authors

  • Óscar Ramón López Carvajal University of Antioquia

DOI:

https://doi.org/10.17533/udea.rc.14635

Keywords:

statutory audit, corruption in Colombia, public accountant’s professional ethics, auditors

Abstract

statutory audit in Colombia has been questioned because of various corruption acts in
both public and private sectors, and auditors have said little or nothing about it. In this respect, and
considering the responsibility of statutory audit, it is important to evaluate its controlling function,
which is expected to be timely and satisfactory. Then, it is necessary to pose the following reflection
question: has statutory audit contributed to reduce corruption in Colombia? A tentative answer to
this question is that although statutory audit counts on the elements to reduce this scourge, in fact,
throughout history, this aim has not been attained, mainly because of auditor’s unethical behavior
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References

Código de Comercio (2003). Decreto 410 de 1971 y sus normas complementarias. Bogotá: Editorial Legis Editores S.A.

Consejo Técnico de la Contaduría Pública (2008). Orientación Profesional para la Revisoría Fiscal.Bogotá: Ecoe ediciones.

Ley 1474 de 2011 (Estatuto Anticorrupción)

Peña J. (2007). Revisoría Fiscal una Garantía para la Empresa, la Sociedad y el Estado. Bogotá: Ecoe ediciones.

Real Academia de la Lengua (RAE) (1992). Diccionario de la Lengua Española. Madrid- España: Espasa- Calpe.

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Published

2013-02-28

How to Cite

López Carvajal, Óscar R. (2013). La revisoría fiscal y la corrupción en Colombia. Contaduría Universidad De Antioquia, (58-59), 185–195. https://doi.org/10.17533/udea.rc.14635

Issue

No. 58-59 (2011)

Section

Artículos

License

Author’s copyright of the articles is transferred to the University of Antioquia to have abstracts and full texts available in databases that disseminate each issue’s contents. However, the authors may disseminate their work published in the Journal through their personal pages and institutional repositories.

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