La Responsabilidad del Revisor Fiscal en el caso Odebrecht; Ruta del Sol II
In recent years there have been scandals regarding corruption of civil works in Colombia. One of them is the one in which one of the most important construction companies in the field was involved, such as the construction company Norberto Odebrecht de Colombia SAS; who was in charge of carrying out...
- Autores:
-
Ruiz Martinez, Kelyn Dayana
- Tipo de recurso:
- Trabajo de grado de pregrado
- Fecha de publicación:
- 2022
- Institución:
- Universidad Antonio Nariño
- Repositorio:
- Repositorio UAN
- Idioma:
- spa
- OAI Identifier:
- oai:repositorio.uan.edu.co:123456789/8106
- Acceso en línea:
- http://repositorio.uan.edu.co/handle/123456789/8106
- Palabra clave:
- Odebrecht
responsabilidad
código de ética
casos de corrupción
Etica y corrupción en Colombia
657
21.22 R934r
Odebrecht
Responsibility
code of ethics
corruption cases
Ethics and corruption in Colombia
- Rights
- openAccess
- License
- Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0)
Summary: | In recent years there have been scandals regarding corruption of civil works in Colombia. One of them is the one in which one of the most important construction companies in the field was involved, such as the construction company Norberto Odebrecht de Colombia SAS; who was in charge of carrying out multimillion-dollar contracts with the help of its partners, state control regulatory entities as reported (Justice, 2001-2016) and professionals who lent their name and signature as public accountants among others; violating the code of professional ethics for accounting (IFAC, 1977) that is regulated in Decree 0302 of February 20, 2015 and in the Professional Code of Ethics found in Law 43 of 1990 that tells us about " A set of norms and values aimed at regulating the behavior ofpeople within the context and environment of a workplace, proposing regulations that mustbe compulsorily complied with by the members of the workplace”. |
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