Revisoria fiscal

EL DEBER SER DE LA AUDITORÍA
OMAR DE JESÚS MONTILLA GALVIS
Contador Público y especialista en Gerencia Financiera con Énfasis Internacional, Universidad Libre; magíster en administración, Universidad del Valle; postgrado en Derecho Constitucional y candidato a doctorado en Nuevas Tendencias de Dirección de Empresas, Universidad de Salamanca; profesor titular, Universidad del Valle; directorGrupos de Investigación en Participación Ciudadana y Desarrollo de Mecanismos contra la Corrupción, y de Contabilidad, Finanzas y Gestión Pública; reconocidos por Colciencias.

LUIS GUILLERMO HERRERA MARCHENA
Contador Público y profesor, Universidad de Medellín; Asistente de Investigación del Grupo de Investigación en Contabilidad, Finanzas y Gestión Pública.

Fecha de recepción: 30-8-2005Fecha de aceptación: 20-11-2005

ABSTRACT We are not too far from witnessing integration of communities in the world, from becoming what some have called a “global village”. We cannot stop or resist changes assuming that they will not happen if we are indifferent about them or pretend that we do not care. Countries have been going through changes on many dimensions. Changes are happening not onlyin technology, market niches, production approaches, and competitiveness in open economies, but also in the way people think and act in today’s world. Auditing is a practice of a transcendental socioeconomic significance. It enables economic stakeholders to establish different kinds of relationships because of the confidence given to the work of public accountants who issue a public personalstatement about the findings of the investigative work called auditing.

This article discusses the need to make a change with regard to the knowledge of auditors - adaptations are transformations that enable species to survive. Auditing is now at serious risk of being absorbed by other professions. Therefore, it is indispensable to start an adaptation process that allows auditing to survive as aninherent practice of public accountants. The adaptation proposed in this article is intended as means that enables auditing to evolve by linking information associated with the performance of business objectives of organizations to acquire knowledge thereof. Consequently, this knowledge can become the most important competitive advantage of any organization. We cannot expect auditing to move forwardwith the same ideas that gave rise to it before the Christian era or based on changes that came along with the

El deber ser de la auditoría

ESTUDIOS GERENCIALES

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Great Depression. The responsibility of auditors now has to do with improving society as a result of changes in organizations. It is now time for auditors to break with the status quo of auditing. Instead of turning theirbacks on the reality of organizations, they should get away from the atavistic idea that auditing is exclusively concerned with a review to determine the reasonableness of financial statements based upon a macroeconomic perspective of financial data. Organizations need public accountants to help them streamline their evolution, and this is possible only based on thorough knowledge of anorganization. KEY WORDS Auditing, control, accounting Ratting: A RESUMEN No falta mucho tiempo para asistir a la integración de las sociedades de la Tierra, a llegar a lo que algunos denominan “aldea global”. No podemos detener los cambios, u oponernos a ellos con la idea de que si les somos indiferentes y no les damos importancia no suceden. Las naciones se vienen transformando multidimensionalmente, no essólo la tecnología, ni los nichos de mercado, ni las formas de producción, ni la competencia en las economías liberadas, es un cambio en la manera cognoscitiva de pensar y actuar en el mundo de hoy. La auditoría es una práctica de trascendental importancia social y económica, permite entablar relaciones de diversa índole entre los agentes económicos, debido a la confianza que se deposita en el...