Corruption, the fiscal review and the need to strengthen the control entities in public institutions

The fiscal reviewer as an important part in the proper development in the country must rethink its professional work in terms of responsibility to society and its problems. Corruption as a central issue in the Colombian national scene raises several questions, regarding the duty of the fiscal review...

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Autores Principales: Bolaños Salamanca, Ana Lidis, Bolaños Bonilla, Daniel Eduardo, Díaz Olaya, Juana Patricia
Formato: Artículo (Article)
Lenguaje:Español (Spanish)
Publicado: Universidad Libre 2017
Materias:
id ir-10901-12411
recordtype dspace
institution Universidad Libre de Colombia
collection DSpace
language Español (Spanish)
topic Corrupción
Revisoría fiscal
Auditoría
Entes de control
spellingShingle Corrupción
Revisoría fiscal
Auditoría
Entes de control
Bolaños Salamanca, Ana Lidis
Bolaños Bonilla, Daniel Eduardo
Díaz Olaya, Juana Patricia
Corruption, the fiscal review and the need to strengthen the control entities in public institutions
description The fiscal reviewer as an important part in the proper development in the country must rethink its professional work in terms of responsibility to society and its problems. Corruption as a central issue in the Colombian national scene raises several questions, regarding the duty of the fiscal reviewer and how it could play a much more important role in regard to the oversight of the work done in the institutions that manage resources of the public treasury. This article proposes an interesting proposal to strengthen and optimize the governmental control entities with a view to reducing and not ending the problem of corruption in Colombia, besides making a tour through the history of the profession, the main laws that regulate it, the most notorious cases of corruption in Colombia and the panorama that the new international financial information standards pose for the profession. The methodology used for the realization of this article is the thorough and detailed bibliographic review of the current regulations in relation to the fiscal review, as well as the information resulting from the consultation on the most important cases of corruption in the Colombian sphere and between the main results stand out, among others the duty of the fiscal reviewer in the social field, the challenges posed to professionals by the entry into force of international IFRS standards, in addition to highlighting the ineffectiveness of the control exercised by the entities Government in Colombia
format Artículo (Article)
author Bolaños Salamanca, Ana Lidis
Bolaños Bonilla, Daniel Eduardo
Díaz Olaya, Juana Patricia
author_facet Bolaños Salamanca, Ana Lidis
Bolaños Bonilla, Daniel Eduardo
Díaz Olaya, Juana Patricia
author_sort Bolaños Salamanca, Ana Lidis
title Corruption, the fiscal review and the need to strengthen the control entities in public institutions
title_short Corruption, the fiscal review and the need to strengthen the control entities in public institutions
title_full Corruption, the fiscal review and the need to strengthen the control entities in public institutions
title_fullStr Corruption, the fiscal review and the need to strengthen the control entities in public institutions
title_full_unstemmed Corruption, the fiscal review and the need to strengthen the control entities in public institutions
title_sort corruption, the fiscal review and the need to strengthen the control entities in public institutions
publisher Universidad Libre
publishDate 2017
_version_ 1678816838109102080
spelling ir-10901-124112020-09-15T22:38:25Z Corruption, the fiscal review and the need to strengthen the control entities in public institutions Corrupción, la revisoría fiscal y la necesidad de fortalecer los entes de control en las instituciones públicas Corrupção, revisão fiscal e necessidade de fortalecer as entidades de controle em instituições públicas Bolaños Salamanca, Ana Lidis Bolaños Bonilla, Daniel Eduardo Díaz Olaya, Juana Patricia Corrupción Revisoría fiscal Auditoría Entes de control The fiscal reviewer as an important part in the proper development in the country must rethink its professional work in terms of responsibility to society and its problems. Corruption as a central issue in the Colombian national scene raises several questions, regarding the duty of the fiscal reviewer and how it could play a much more important role in regard to the oversight of the work done in the institutions that manage resources of the public treasury. This article proposes an interesting proposal to strengthen and optimize the governmental control entities with a view to reducing and not ending the problem of corruption in Colombia, besides making a tour through the history of the profession, the main laws that regulate it, the most notorious cases of corruption in Colombia and the panorama that the new international financial information standards pose for the profession. The methodology used for the realization of this article is the thorough and detailed bibliographic review of the current regulations in relation to the fiscal review, as well as the information resulting from the consultation on the most important cases of corruption in the Colombian sphere and between the main results stand out, among others the duty of the fiscal reviewer in the social field, the challenges posed to professionals by the entry into force of international IFRS standards, in addition to highlighting the ineffectiveness of the control exercised by the entities Government in Colombia La revisoría fiscal como parte importante en el correcto desarrollo en el país debe replantear su quehacer profesional en cuanto a la responsabilidad con la sociedad y sus problemáticas. La corrupción como tema central en el panorama nacional colombiano plantea diversas interrogantes, frente al deber ser de la revisoría fiscal y el como podría jugar un papel mucho mas importante en lo que respecta a la veeduría de la labor realizada en las instituciones que manejan recursos del erario publico. El presente articulo plantea una interesante propuesta para fortalecer y optimizar los entes de control gubernamentales con miras a reducir y porque no acabar la problemática de la corrupción en Colombia, además de hacer un recorrido por la historia de la profesión, las principales leyes que la regulan, los casos más sonados de corrupción en Colombia y el panorama que plantea para la profesión las nuevas normas internacionales de información financiera. A revisão fiscalcomo parte importante no desenvolvimento adequado no país deve repensar seu trabalho profissional em termos de responsabilidade para a sociedade e seus problemas. A corrupção como tópico central na cena nacional colombiana levanta várias perguntas, em relação ao dever da revisão fiscal e como poderia desempenhar um papel muito mais importante em relação à supervisão do trabalho realizado em instituições que gerenciam recursos da tesouraria pública. Este artigo propõe uma proposta interessante para fortalecer e otimizar as entidades governamentais de controle com vistas a reduzir e porque  não, acabar com o problema da corrupção na Colômbia, além de fazer um percorrido pela história da profissão, as principais leis que a regulamenta , os casos mais notórios de corrupção na Colômbia e o panorama que planteia para á profissão, as novas normas internacionais de informação financeira. A metodologia utilizada para a realização deste artigo é a revisão bibliográfica completa e detalhada da regulamentação atual em relação à revisão fiscal, bem como a informação resultante da consulta sobre os casos mais importantes de corrupção na esfera colombiana e entre os principais resultados destacam, entre outros, o dever da  revisão fiscal no campo social, os desafios colocados aos profissionais pela entrada em vigor das normas  internacionais NIIF, além de destacar a ineficácia do controle exercido pelas entidades governamentais na Colômbia. 2017-01-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Texto https://revistas.unilibre.edu.co/index.php/criteriojuridico/article/view/1602 10.18041/1794-7200/criteriojuridico.2017.v14n1.1602 spa https://revistas.unilibre.edu.co/index.php/criteriojuridico/article/view/1602/1186 https://revistas.unilibre.edu.co/index.php/criteriojuridico/article/view/1602/4879 https://revistas.unilibre.edu.co/index.php/criteriojuridico/article/view/1602/4880 https://revistas.unilibre.edu.co/index.php/criteriojuridico/article/view/1602/4897 http://creativecommons.org/licenses/by-nc-nd/2.5/co/ Atribución-NoComercial-SinDerivadas 2.5 Colombia application/pdf application/epub+zip audio/mpeg text/xml Universidad Libre Criterio Libre Jurídico; Vol. 14 Núm. 1 (2017): Criterio libre jurídico Enero - Julio 1794-7200
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