Juicio Profesional del Auditor con respecto al Control Interno, un reto para los contadores públicos en Colombia

Abstract

It is proposed to give clarity on the role of the Public Accountant who works as an auditor in any company or assignment that is assigned, analyzing the internal control process and the inconsistencies that may affect the decision making in the administration, management and other directives, because based on the report given by the professional they define the course of the company, for this reason it is important to maintain the premise of an adequate behavior, based on ethical principles, in order to perform a job that offers reasonable security, likewise to maintain as a starting point a professional judgment that inspires confidence, it is from this perspective that highlights the importance of continuous updating in current regulations for each of the professionals in the field; also a recognition is given to the International Standards on Auditing, hereinafter (ISA), reflecting on how this information is used and how the implementation process has been handled in Colombia in order to identify its importance, which represents a great challenge for professionals in terms of application; It is clear that in Colombian society there are many control deficiencies which do not allow the auditor's principles to be respected, for this reason it is necessary a change of perspective in Colombia in relation to fraud and material misstatements and especially to the application of the rules as professionals of Public Accounting and give priority to the fundamental and most important principle that we have, the public faith.