Publicación:

Interbolsa: responsabilidades e implicaciones de los empresarios, la auditoria y la revisoría fiscal

Resumen

The present article presents the analysis of one of the mayor financial scandal name on the last decade in Colombia, looking to view the respective vision and able to understand each one of the aspects that are considered relevant for the analysis of the case like the organization of the business. The reason that made the bankruptcy if the interbool, the consequences and the definition of the responsibilities and the implications of the case; for which it comes from an analysis teoric-normal that is a contrast in the economic reality. Similar cases of other countries are been analize, past cases in Colombia were its seen implicated military public accountant in the roles of auditor and fiscal auditor like an independent firm, center the studies of the name interbolsa company S.A. For the analysis a compilation of the documental information biological tracking of the interbolsa case with the principal objective to analize the implications and responsibilities of the companies, the audit and fiscal auditor in the interbolsa company like an important case of fraud in Colombia.