Open AccessFALTA DE MORALIDAD EN EL PROCESO DE REVISORÍA FISCAL EN LAS ENTIDADES PRIVADAS
Author(s) -
ANDRES ROBAYO,
AUTHOR_ID,
ALEIMAR LOPEZ,
EDWIN GUZMAN
Publication year - 2019
Publication title -
pensamiento republicano/pensamiento republicano
Language(s) - English
Resource type - Journals
eISSN - 2500-7580
pISSN - 2145-4175
DOI - 10.21017/pen.repub.2019.n10.a48
Subject(s) - scope (computer science) , political science , relevance (law) , humanities , work (physics) , welfare economics , law , philosophy , economics , engineering , computer science , programming language , mechanical engineering
his article seeks to call attention to how the work of the fiscal reviewer is being directed and how values are being lost, the relevance of the knowledge and scope of their work and the possible consequences that affect the different stakeholders. Likewise, we want to show how this profession is affected by the behavior of society that in several aspects influences a de- cline when doing this job well and that affects at least three of the ethical principles stipulated by the IFAC (International Federation of Accountants).