Análisis de las sanciones a los revisores fiscales en el ejercicio de su profesión en Colombia

Abstract

This analysis addresses the sanctions imposed on fiscal auditors in Colombia, examining the theoretical and conceptual framework of their función, legal regulations, and the impact of their ethical and professional violations. Fiscal auditing in Colombia has a long history in the country, ensuring the integrity of financial information and regulatory compliance. The research focuses on sanctions imposed by the Central Board of Accountants, which can include warnings, fines, suspensions, or cancellations of registration, depending on the severity of the infraction. The importance of professional ethics and the regulations established in Law 43 of 1990 are highlighted. This law defines the responsibilities and principles that should guide the work of accountants and fiscal auditors. The study also reviews the most common causes of sanctions, such as inadequate verification of transactions and the omission of reporting irregularities. The methodology used is descriptive and employs a mixed approach to analyze sanctions over recent years, with an emphasis on transparency and professional ethics.