Publicación:

Principios éticos en el ejercicio de la Revisoría Fiscal en Colombia considerando la normativa Nacional e Internacional

Resumen

Talking about ethical principles in a professional activity framed in legislative compliance is a matter of care and caution, since it is from the establishment of behavioral rules that the accounting profession guarantees the development of a professional work framed in the attention of interest public. Such condition is not alien to the practice of the tax audit, since as a legal institution of surveillance, control, inspection and assurance, it is an activity reserved by law to be exercised by the Public Accountant in Colombia, who must assume his role attached to professionalism and the ethics required in national legislation and international regulations. Thus, this research focuses on analyzing the ethical principles inherent to the exercise of the tax audit in Colombia considering national and international regulations. For this purpose, a quantitative methodological approach was applied, since it considers the positivism of the regulations to conclude around the objective of the study, the development of the work followed a descriptive design, and multivariate analysis as a technique. This made it possible to conclude that the ethical principles inherent to the exercise of the tax audit include issues related, among others, to confidentiality, responsibility, professional behavior, professional competence and diligence, integrity and objectivity, which requires the development of an activity framed within the institutional framework. of its acts, focused on the attention of the public interest and legislative compliance. As the main recommendation, the accountant must prepare in a systemic way on issues related to moral conduct and ethical adherence, a job worthy of the accounting profession that ensures the achievement of the objectives of the tax audit which is contextualized is strictly complied with. in the inspection, verification, control and assurance of information.