Ética y responsabilidad social en la auditoría: perspectivas y desafíos en el ámbito empresarial colombiano
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Date
2025
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Pontificia Universidad Javeriana Cali
Abstract
La práctica de la auditoría en Colombia enfrenta diversos desafíos éticos y sociales que impactan significativamente su calidad y efectividad. Los auditores operan bajo constante presión para emitir opiniones sobre resultados financieros, lo que puede comprometer su independencia profesional y dar lugar a negligencias en el cumplimiento de los estándares de conducta. Este estudio se centra en explorar la influencia de estos aspectos en la auditoría colombiana, utilizando un enfoque cualitativo. La técnica de recolección de información fue una encuesta estructurada dirigida a una base de datos de 3,876 auditores, tanto personas naturales como jurídicas, registrados en la base de dat, correspondiente a auditoría, contabilidad y asesoría fiscal. Los datos obtenidos ofrecen una perspectiva representativa de los profesionales activos, facilitando un análisis profundo de las percepciones y experiencias de los auditores en su labor diaria.
Los hallazgos revelan que, aunque los auditores comprenden la importancia de adherirse a principios éticos y normativas de responsabilidad social, enfrentan desafíos significativos en su aplicación práctica. Las presiones externas, como los conflictos de interés y las exigencias de los clientes, afectan su capacidad para mantener la independencia y objetividad, pilares fundamentales de la profesión. Además, se evidencian deficiencias en la formación ética, limitando la preparación de los auditores para enfrentar dilemas en su práctica. La integración de la responsabilidad social en las auditorías resulta inconsistente, reflejando la necesidad de políticas más sólidas.
The practice of auditing in Colombia faces various ethical and social challenges that significantly impact its quality and effectiveness. Auditors operate under constant pressure to issue opinions on financial results, which may compromise their professional independence and lead to negligence in adhering to standards of conduct. This study focuses on exploring the influence of these aspects on Colombian auditing, using a qualitative approach. The data collection technique was a structured survey directed at a database of 3,876 auditors—both individuals and legal entities—registered in the database related to auditing, accounting, and tax advisory services. The data obtained provide a representative perspective of active professionals, facilitating an in-depth analysis of auditors' perceptions and experiences in their daily work. The findings reveal that although auditors understand the importance of adhering to ethical principles and social responsibility regulations, they face significant challenges in their practical application. External pressures, such as conflicts of interest and client demands, affect their ability to maintain independence and objectivity—fundamental pillars of the profession. Additionally, deficiencies in ethical training are evident, limiting auditors' preparation to handle dilemmas in their practice. The integration of social responsibility into audits is inconsistent, highlighting the need for stronger policies.
The practice of auditing in Colombia faces various ethical and social challenges that significantly impact its quality and effectiveness. Auditors operate under constant pressure to issue opinions on financial results, which may compromise their professional independence and lead to negligence in adhering to standards of conduct. This study focuses on exploring the influence of these aspects on Colombian auditing, using a qualitative approach. The data collection technique was a structured survey directed at a database of 3,876 auditors—both individuals and legal entities—registered in the database related to auditing, accounting, and tax advisory services. The data obtained provide a representative perspective of active professionals, facilitating an in-depth analysis of auditors' perceptions and experiences in their daily work. The findings reveal that although auditors understand the importance of adhering to ethical principles and social responsibility regulations, they face significant challenges in their practical application. External pressures, such as conflicts of interest and client demands, affect their ability to maintain independence and objectivity—fundamental pillars of the profession. Additionally, deficiencies in ethical training are evident, limiting auditors' preparation to handle dilemmas in their practice. The integration of social responsibility into audits is inconsistent, highlighting the need for stronger policies.
Description
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Keywords
Auditoría, Ética profesional, Responsabilidad social, Independencia profesional, Calidad de auditoría, Audit, Professional ethics, Social responsibility, Professional independence, Audit quality