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This article addresses professional ethics, as a contextualizing element of the public sector auditor’s performance, reinforcing the principle of independence on prevention and detection of corruption crimes cases, and the relationship between professional ethics and auditor’s technical and professional competences is also studied. The research was based on a qualitative analytical methodology. As a collection technique, the interview applied to key informants was used. After confronting the opinions gathered with the respective theoretical referents; the value assigned to ethics f or the performance of audits reveals that ethics is a principle of human life, therefore it implies a rational process that influences all aspects of human life. Likewise, it constitutes an articulating axis of principles, beliefs and values that guides auditors’ performance with others, with their own criteria, objectives and in accordance with the prevailing culture. In this sense, there are underlying aspects of each auditor’s life that revalue their performance as such, as well as reinforce the principle of independence that should have in cases of prevention and detection of corruption crimes.

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Autor(es)

Bracamonte, Oswaldo -  Figueredo Álvarez, Carlos - 

Id.: 71487477

Idioma: spa  - 

Versión: 1.0

Estado: Final

Tipo:  application/pdf - 

Palabras claveActuación del auditor - 

Tipo de recurso: text (article)  - 

Tipo de Interactividad: Expositivo

Nivel de Interactividad: muy bajo

Audiencia: Estudiante  -  Profesor  -  Autor  - 

Estructura: Atomic

Coste: no

Copyright: sí

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Formatos:  application/pdf - 

Requerimientos técnicos:  Browser: Any - 

Relación: [IsBasedOn] Gestión y Gerencia, ISSN 1856-8572, Vol. 11, Nº. 2, 2017, pags. 99-116

Fecha de contribución: 24-jun-2018

Contacto:

Localización:
* (Revista) ISSN 1856-8572

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