Le réalisme tragique de la corruption en Colombie: développement, comptabilité et gestion des risques
DOI :
https://doi.org/10.17533/udea.rc.n72a01Mots-clés :
corruption, comptabilité, audit, gestions des risquesRésumé
La corruption est un fléau qui empêche le devéloppement du pays, ce qui affaibli les structures sociales et démocratiques de la nation. C’est dans ce cadre qui survient la comptabilité en tant qu’instrument essentiel qui permet de visualiser les abus adminitratifs, productifs et sociaux. Des opportunités voient le jour grâce à l’audit et à l’assurance de l’information financière, économique, sociale, environnementale, et au control des citoyens, dans le cadre du public et du privé. Cet article contient une réflexion sur la corruption et montre que l’articulation de la société autour des processus comptables, les codes d’étique, la planification et la gestion des riques peuvent réduir les niveaux et les coûts de l’abus du pouvoir à des fins privés.
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