LA ÉTICA EN EL EJERCICIO PROFESIONAL DEL REVISOR FISCAL, RE FLEXIONES SOBRE SU ACTUALIDAD EN COLOMBIA

The following article seeks to clarify the importance of the tax audit in Colombia, as one of the main pillars for society. To do this, the starting point is to elaborate the state of the art on professional ethics; The regulatory framework of the fiscal audit is presented below, which includes ethical and sanctioning aspects. Finally, the conclusions are presented that systematize a series of reflections on the importance of the fiscal auditor in the processes of transparency and sustainability of organizations.