La visión ética de la auditoría en Colombia en el siglo XXI

Abstract

In the 21st century, auditing in Colombia faces a significant challenge related to the recovery and strengthening of public trust through professional ethics. The literature review from 2006 to 2025 presents the principles of independence, integrity, and objectivity established in Law 43 of 1990, which serve as essential foundations to ensure credibility and transparency in accounting and auditing practices. However, various corruption cases, such as D.M.G. Grupo Holding S.A, Grupo Empresarial Nule, and Interbolsa, have called into question the auditor's social role, demonstrating how conflicts of interest, external and internal pressures, and personal gains undermine the very essence of the profession.

The research, with a qualitative approach, analyzed 36 studies from Europe and South America, identifying 3 main categories: Professional ethics training, Corruption Frauds, and the Importance of ethics in auditing. The findings indicate that ethics cannot be seen as optional but as the foundation for practicing the profession, building market trust, mitigating risks, and strengthening forensic auditing. Likewise, it highlights that the auditor's ethics go beyond technical skills and become a social duty, where accountability and transparency are essential to guarantee public trust and address corruption.

In conclusion, the ethical vision in Colombia requires changes in regulations and culture that strengthen ethical training from academics and professional independence, promoting responsible and conscious practice. Only in this way will the auditing professional be able to fulfill their role as an agent of change and guarantor of information.