Publicación:

Implicaciones penales de firma de auditoría, red o firma de la red por el principio ético de confidencialidad. NICC1 Y Decreto 2170 de 2017

Resumen

The purpose of the following report is to identify the criminal implications that can be obtained through the ethical principle of reliability in the audit firms or network signature; The ethical principle of reliability is implicit not only in the accounting profession, it can also be inferred in all professions called professional secrecy and is one of the main characteristics that auditors must obtain when starting an audit assignment, as It is necessary that the relationship of the auditor with the user is fundamental in professional practice. In this context, the auditors must transmit to their clients a security on the information gathered before, during and after the completion of the orders, since it is the responsibility of the auditing company or firm, to avoid its disclosure to third parties without the consent of the contracting organization. Information must be understood to be all that is found in documents, electronic or magnetic media, optical discs, microfilm, films or similar elements. Because its disclosure can have consequences that harm the company, in addition to the repercussions that the auditor incurs breaching the privacy in terms provided in the standard.