El fraude y su afectación en la ética en el ejercicio de la revisoría fiscal en Colombia 2020

Abstract

This text reports the results of the investigation on how fraud affects ethics in the exercise of tax auditing in the Colombian context. This analysis is carried out through a qualitative and quantitative approach. In this way, it allows us to compile and compare the opinions obtained from a survey of professionals. The article shows that although there is an ethical code in the accounting practice to regulate the conduct of the individual, it is not applied in practice. Currently, many companies have implemented control mechanisms to prevent cases of fraud from occurring. The statutory auditor must exercise control and ensure compliance with current legal regulations, being the guarantor of the investors, and also has the power to rule on the financial statements. However, the statutory auditor as a social individual can use the power, he holds to commit fraud. It is vital to establish coherence between professional ethical theory and practical professional ethics in order to achieve greater transparency in the accounting field.