Publicación:

Retos de la revisoría fiscal en el contexto normativo colombiano frente a la expansión de fraudes económicos y financieros en los últimos diez años

Resumen

The tax audit is a supervisory body, instituted by Colombian legislation for the operation of some companies, its work transcends the sovereignty of the review of the financial statements and is located in a professional activity tending to control the resources of the entity; monitor regulatory compliance and bylaws; oversee internal control policies and the safeguarding of the entity's assets; and audit the financial statements on which economic decisions will be made. Thus, the present investigation was based on analyzing the challenges of the fiscal review in the Colombian regulatory context in the face of the expansion of economic and financial fraud in the last ten years. Methodologically, the work was carried out through a qualitative study, conducted from a review of the regulations and accounting literature framed on the subject. As more relevant results, the tax auditor's office as a control and surveillance body faces a critical environment that involves the development of criminal acts that make use of its actions to legitimize fraud, thus concluding that the fundamental role of the Public Accountant in activity The review is based on strengthening the profession through the deepening of a critical, autonomous and independent thinking, which ensures the integrity of the financial information of the companies and contributes to the rescue of the good image of the accounting professional in the society.