Abstract

MONTILLA GALVIS, OMAR DE JESÚS  and  HERRERA MARCHENA, LUIS GUILLERMO. EL DEBER SER DE LA AUDITORÍA. estud.gerenc. [online]. 2006, vol.22, n.98, pp.83-110. ISSN 0123-5923.

We are not too far from witnessing integration of communities in the world, from becoming what some have called a "global village" . We cannot stop or resist changes assuming that they will not happen if we are indifferent about them or pretend that we do not care. Countries have been going through changes on many dimensions. Changes are happening not only in technology, market niches, production approaches, and competitiveness in open economies, but also in the way people think and act in today’s world. Auditing is a practice of a transcendental socioeconomic significance. It enables economic stakeholders to establish different kinds of relationships because of the confidence given to the work of public accountants who issue a public personal statement about the findings of the investigative work called auditing. This article discusses the need to make a change with regard to the knowledge of auditors - adaptations are transformations that enable species to survive. Auditing is now at serious risk of being absorbed by other professions. Therefore, it is indispensable to start an adaptation process that allows auditing to survive as an inherent practice of public accountants. The adaptation proposed in this article is intended as means that enables auditing to evolve by linking information associated with the performance of business objectives of organizations to acquire knowledge thereof. Consequently, this knowledge can become the most important competitive advantage of any organization. We cannot expect auditing to move forward with the same ideas that gave rise to it before the Christian era or based on changes that came along with the Great Depression. The responsibility of auditors now has to do with improving society as a result of changes in organizations. It is now time for auditors to break with the status quo of auditing. Instead of turning their backs on the reality of organizations, they should get away from the atavistic idea that auditing is exclusively concerned with a review to determine the reasonableness of financial statements based upon a macroeconomic perspective of financial data. Organizations need public accountants to help them streamline their evolution, and this is possible only based on thorough knowledge of an organization.

Keywords : Auditing; control; accounting.

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