Magnitude of corruption power in Colombia
Introduction
Accounting corruption in Colombia is a problem that has advanced in a alarming way, hitting different economic sectors, to better understand it a good definition of corruption is given by Vito Tanzi, who defines it as the breach of the principle that establishes that, no type of relationship alreadybe familiar or personal must interfere with economic decisions, both in the public and private sector. While it is true that the legislator and inspection and surveillance agencies have taken control measures, these have not given a definitive solution to this problem.
Developing
It has been evidenced that those who decide to commit corrupt acts, use their capacities and knowledge acquired to ignore the tax controls and to obtain own or others, as happened in one of the most popular corruption cases in Colombia: the posterof DIAN VAT returns (National Tax and Customs Department). According to the time, among several types of fraud committed by this network, the creation of a consulting company led by a former DIAN official, in order to manage the return of taxes, stood out.
Before the fiscal entity with fictitious information. In order to carry out these procedures, they hired newly graduated public counters to register their digital signatures, since it is a requirement that is required to tax reviewers to be able to accompany companies in such a process, and then used them to perform them to carry outThe charges. Another of the most famous corruption scandals and in which the accounting profession was involved was that of the DMG pyramid, which was created by David Murcia Guzmán and by which several types of crimes such as money laundering such as laundering such as laundering such as laundering were committed.
Scams, among others. This time, the fiscal reviewer of said company was convicted of collaborating in the achievement of money, embezzling accounting and financial information. According to La Nación, Ramiro Cruz Cabezas was aware of the illegal activities that were being carried out in DMG and contributed to make up the financial statements of the signatures, of which they made false reports giving visos of legality of the shares of the holding company, as well as to hideand hinder the action of control agencies. There are many more cases of corrupt acts in which accounting professionals have been involved.
Mainly attempting against public faith and social responsibility, which has affected trust and has caused serious questions about the moral reputation of those who exercise public accounting. A report from the Free University informs that: "The Central Board of Accountants (JCC) has sanctioned more than 500 accountants and fiscal reviewers". The aforementioned cases suggest how far and how large the problem of corruption can be, in addition to how it occurs in any type of organization, including in those responsible for the control and control of accounting and financial processes.
The public accountant, being the professional "dedicated to applying, analyzing and interpreting the accounting and financial information of an organization", can easily face economic, labor or social pressures, because of the close relationship of their activity with money, which whichIt is a topic of great general interest. Hence it is in his rationality, in his decision, they will be the reflexes of his thinking that lead him to abstain or not to commit undue acts. It is necessary to think of ethics as a transformative factor of the public accountant’s act by being bet on a true integral formation.
conclusion
In view of solving corruption, understanding this phenomenon as a social problem, since it is not always due to lack of control, since it has been evidenced that whoever since their rationality has decided to commit some type of illicit act, creates strategiesof his knowledge and power to ignore the controls and norms that have been imposed on him. While the legal issue is indispensable in a society, this must be rather a complement and not the substantive solution for the problem of corruption, since this scourge falls on the lack of ethical values.
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