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- PublicaciónAcceso abiertoFraudes contables: una responsabilidad del auditor faltando a su ética profesional(Universidad de Ibagué, 2018) Fernández Santana, Jasbleidy Fernanda; Mateus Olarte, Carla Mayerly; Díaz Ramírez, Angie Carolina; Torres, Franklin EmirWe know as fraud any illicit intentional act, which is carried out by people who have a working relationship with the company and are in charge of the different areas and administrative, accounting and financial processes, which allows them to access and manage the information, granting greater facility to plan and execute economic embezzlement for their own benefit, without taking into account what these acts may entail. A fundamental part of a good accounting process within a company are the professionals with whom it is counted, they are trusted personnel and the first filter at the moment of requiring truthful and reliable economic information, it is for these reasons that if it is presented Failures in procedures where this staff is involved makes it more feasible to incur fraud within the company, in the same way said professionals would be lacking in their professional ethics, by not putting into practice professional judgment, mental independence, professional skepticism and the accounting principles. An auditor should be characterized by his impartiality and transparency at the time of performing an audit, performing his work in the best way, presenting reliable information that will help and contribute to the company's decision making and its economic growth.
- PublicaciónAcceso abiertoPrincipios fundamentales del código de ética ¿es adecuada la aplicación del código de ética de la IFAC en Colombia?(Universidad de Ibagué, 2018) Quintero Díaz, Ana María; Quintero Díaz, María Paula; Torres, Franklin EmirIn Colombia, accounting professionals are governed by ethical guidelines established in Chapter 4 (Article 35-40) of Law 43 of 1990, and in accordance with Decree 302 of 2015 in Part A: General Application of the code (section 100-150), part B: Practicing accounting professionals (section 200 - 291), part C: Accounting professionals in the company (section 300 - 350). The simultaneous application of these 2 codes, one established by law and the other by decree, as well as the differences between these ethical frameworks, has captured the interest of third parties to know: How appropriate is the application of the code of ethics of the IFAC in Colombia? In order to respond to the above, an analysis and comparison was carried out on the 2 codes applicable in Colombia, judgments issued by other investigators were consulted and an ethical case was designed where the lack of established guidelines and the legal consequences generated were evidenced. Currently, work is being done to improve the quality of the profession through the adoption of international standards and to respond to the inconveniences generated in this process.