La revisoría fiscal una alternativa para el control de la corrupción en las organizaciones colombianas

Abstract

Abstract The article analyzes the role played by the Statutory Auditor and the duty it has in its exercise with Social Responsibility, which occurs from the moment in which the professional assumes the position, as in the moment of issuing and approving the state’s financial, presenting relevant information and protected by a presumption of legality, within the different Colombian organizations of public or private order. Understanding the dynamism in which the Statutory Auditor must move with respect to Social Responsibility, implies conceiving that the professional must operate in an ethical perspective, as guarantor of the order of the financial statements of an organization, performing its work without benefiting particular interests, since its functions are developed in order to ensure the tax responsibilities of the organization where its functions are developed, thus benefiting the whole society, without privileging any sector, avoiding the occurrence of illegal and improper situations such as fraud or information. Clear and transparent enough for decision making. It is not enough to show the quality of the information but also the way in which the development of the company affects the environment and the quality of life of the population. Keywords: statutory audit, social responsibility, common good, ethics, organization, corruption.