Evolución y Proyección de la Revisoría Fiscal en Colombia

Abstract

Abstract The Statutory Auditor as a corporate oversight body, exercised by a professional public accountant, could be considered an entity of vital importance in organizations to which the Colombian state has assigned control functions over the actions of companies and their administrators and requiring the professional commitment to protect the public interest over the individual. In this article we want to make known how the evolutionary process of the tax auditing in Colombia has been from its beginnings to the present and what will be the projection of said professional or control entity, as a result of the proposed reform projects and the impact of convergence towards international insurance standards. In the objectives described, it is intended to analyze articles and academic research and documentation in general on the exercise of the statutory auditor and identify the most relevant changes that have occurred in the near future. It has been concluded that the Statutory Auditor in Colombia has been regulating for years through laws, decrees, resolutions and other current regulations and that the projection or near future is uncertain due to the fact that the reform projects do not have the support of the bases or Majorities of practicing professionals or are unknown to the accounting community in general and furthermore there is no political will in the Congress of the Republic to process and approve them as law of the Republic.