Publicación:

Responsabilidad del revisor fiscal en la comisión del fraude en la información financiera de las empresas

Resumen

The present work is done in order to discover the responsibility of the tax auditor in the commission of frauds that have been filed in the country, the scope of their work and the shortcomings that may be presented in front of these financial crimes. Situations such as "interbolsa, odebrecht, reficar, among others" have put the fiscal inspector in the eye of the hurricane causing complaints and distrust on the part of customers and users. Affecting not only your image and reputation but also that of the entire guild of accountants. This work will be done as a systematic descriptive analysis, taking as reference articles published by the journal, newspapers, university works and those pages related to the profession. Which, will allow to answer in a precise and objective way the research question.