Escándalos empresariales, ética y auditoría

Resumo

It is not possible to face the problem of the information that society must receive in which a market economy is manifested, where the profession of auditing is settled, without making a previous analysis of the set of facts that endanger its working. With origin in the important economic interests that are mobilized and that sometimes give rise to acts of doubtful legality on the part of some economic subjects. The background of recent years has been revealing. The market has been surprised by a scandalous number of actionsof companies that occupied the first positions by incomes and image in their respective countries. Financial irregularities have shown irresponsible behavior and revealed deficiencies in corporate governance, fraudulent accounting practices and, above all, huge failures in control and information systems to the markets. The crisis of confidence in the market transfer system can be considered as a product of a collective failure and requires the need to modify the transmission and exposure information system taking into account its value of social utility. The most important cases in which there has been an information fraud and a very serious damage to investors are analyzed, a phenomenon that has affected the main developed economies and has sprinkled the audit profession.