La responsabilidad ética de la firma auditora en la detección del fraude contable

Abstract

The REFICAR refinery in Cartagena is ranked as one of the most modern companies in South America dedicated to oil refining, this company started a modernization and expansion project in 2006, during this process it was involved in the corruption case with impact on the country. This paper seeks to analyze the ethical responsibility of the auditing firm between the years 2015 and 2016 applied to the case. First, the text makes a brief contextualization of the Reficar case, part of the history of the hydrocarbon sector, the entities that control, manage, regulate it and the description of the cases with more impact of corruption in Latin America. Subsequently, a review of the literature on the ethical importance of auditing is made, in addition to the ethical responsibility of the public accountant and the regulatory framework in Colombia, identifying the firms with participation in the market and contextualizing the failures in auditing with their effects on decision making. Finally, it presents the methodology and uses the critical discourse analysis (CDA) to REFICAR's management reports, the special action of the Comptroller General of the Republic (CGR) and triangulates with the different points of view of the press releases, allowing to identify different findings with fiscal and administrative incidence, resulting in the lack of transparency and veracity of the information delivered to its users and puts in tension the ethical behavior of the auditing firm.