Juicio Profesional de los Revisores Fiscales en Casos de Fraude y Corrupción.
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Date
2021-04-09
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Corporación universitaria minuto de Dios
Type
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Atribución-NoComercial-SinDerivadas 2.5 Colombia
Abstract
En la presente investigación se realiza un análisis sobre los procedimientos que emplean los revisores fiscales para la detección de riesgos que pueden conllevar a estar involucrados en delitos de fraude y corrupción y la importancia de la ética profesional. El alcance de esta investigación es de tipo explicativo. Con base en ello se desarrollará el proyecto, así como la distinción de la normatividad por la que se deben regir los revisores fiscales y la revisión sistemática de literatura. Al desarrollar la investigación se identifican los factores que conllevan a que los revisores fiscales se vean involucrados en actos de fraude y corrupción, la importancia del escepticismo, el juicio profesional y establecer el grado de responsabilidad que recae sobre el profesional, así como las sanciones que imponen a los revisores fiscales. El juicio profesional que debe emplear el garante de la información contable para acertar en la certificación de los estados financieros con el fin de minimizar el impacto del fraude y la corrupción en los entes económicos, pasos importantes para reconocer o visualizar si hay errores o alteraciones en los informes financieros y en el reconocimiento de los hechos económicos, facilitando el ejercicio de su profesión con calidad y en beneficio de la sociedad.
In this research, an analysis is carried out on the procedures that tax auditors use to detect risks that may lead to being involved in crimes of fraud and corruption and the importance of professional ethics. The purpose of this research is explanatory. Based on this, the project will be developed, as well as the distinction of the regulations by which the fiscal reviewers and the systematic literature review must be governed. When developing the investigation, the factors that lead to the tax auditors being involved in acts of fraud and corruption, the importance of skepticism, professional judgment and establishing the degree of responsibility that falls on the professional are identified, as well as the sanctions that imposed on tax auditors. The professional judgment that the guarantor of the accounting information must use to succeed in the certification of the financial statements in order to minimize the impact of fraud and corruption in economic entities, important steps to recognize or visualize if there are errors or alterations in financial reports and in the recognition of economic facts, facilitating the exercise of their profession with quality and for the benefit of society.
In this research, an analysis is carried out on the procedures that tax auditors use to detect risks that may lead to being involved in crimes of fraud and corruption and the importance of professional ethics. The purpose of this research is explanatory. Based on this, the project will be developed, as well as the distinction of the regulations by which the fiscal reviewers and the systematic literature review must be governed. When developing the investigation, the factors that lead to the tax auditors being involved in acts of fraud and corruption, the importance of skepticism, professional judgment and establishing the degree of responsibility that falls on the professional are identified, as well as the sanctions that imposed on tax auditors. The professional judgment that the guarantor of the accounting information must use to succeed in the certification of the financial statements in order to minimize the impact of fraud and corruption in economic entities, important steps to recognize or visualize if there are errors or alterations in financial reports and in the recognition of economic facts, facilitating the exercise of their profession with quality and for the benefit of society.
Description
Analizar el juicio profesional que emplea el contador público como revisor fiscal en la
ejecución de las actividades propias de su labor, así como su responsabilidad en hechos
contrarios a la normatividad.
Keywords
Ética Profesional, Revisor Fiscal, Riesgo, Tax Auditor, Professional Ethics, Risk