Salvaguarda jurídica de los instrumentos de certificación del revisor fiscal en Colombia: análisis de riesgos y mecanismos de protección normativa y técnica

Abstract

he Statutory Audit in Colombia, as a cornerstone of corporate control and a guarantor of public trust, faces an increasing vulnerability in the protection of its certification instruments against the risks of forgery and misuse. Problem: The lack of effective preventive mechanisms to ensure the authenticity, integrity, and traceability of the opinions, reports, handwritten or digital signatures issued by the statutory auditor has generated a significant risk to professional credibility and public confidence. Objective: To analyze the risks and regulatory gaps associated with the forgery of certification instruments and to propose legal and technical safeguard mechanisms that strengthen the protection of the professional practice in the digital environment. Method: A qualitative, legaldescriptive, and documentary approach is adopted, based on the review of Colombian legislation including Law 527 of 1999 on digital signatures, the analysis of international best practices in auditing, and interviews with statutory auditors who have faced real cases of forgery. Results: Critical vulnerabilities in the certification process are expected to be identified, as well as the definition of practical control and verification guidelines applicable to professional practice. Discussion: The findings will support the design of a Professional Safeguard Guide that consolidates prevention and response protocols against document forgery, strengthening the protection of the auditor’s signature and issued reports, and contributing to the preservation of public trust in the auditing function.