Publicación: Características de la revisoría fiscal en Colombia frente al cumplimiento de las políticas del control interno
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This work is presented as a literature review with the objective of characterizing the fiscal audit in Colombia regarding compliance with internal control policies. This allowed us to reach the conclusion that the fiscal audit in Colombia is characterized by obeying a set of normative guidelines, which contextualize the verification, inspection and control activity that the accountant must exercise, complying with the institutional framework that falls on its work through of the regulatory precepts established in Colombian legislation, it must promote the performance of an activity framed in the prevention of fraudulent or criminal acts, which are achieved from the evaluation of the control system in each of the components that They include, within them, the following are mentioned: control environment, risk assessment, information and communication, control and monitoring activities and monitoring. As a general recommendation, the statutory auditor should be strengthened in the execution of an ethical and responsible work that takes care of the regulations and the adjustment of the legislative provisions to its opinion.