Responsabilidad del auditor frente a una investigación de actos de corrupción o violadores de la integridad

Abstract

An auditor affronts an act of corruption, when the incentive, opportunity and rationalization elements are fulfilled; while integrity violations correspond to actions including fraud, waste, abuse, irregularities, illegal acts and events of noncompliance. The auditor can be hired to provide advisory services associated with these acts, which can be preventive, to which shall review the control mechanisms, procedures and policies that owns the entity, and issue its recommendation to improve them; or, when acts of corruption or violation of integrity are presumed, in which case relevant investigation must be accomplished. After the investigation, the auditor must prepare a final report and transfer it to the relevant authori­ties, so that they define the actions to be followed in the case.