Abstract

CANO MORALES, ABEL MARIA; RESTREPO PINEDA, CARLOS MARIO  and  VILLA MONSALVE, OMAR OSVALDO. Industrialization in Antioquia: the Antioquia Railway from its interior at the beginning of the twentieth century: appointment of the first Auditor. memorias [online]. 2019, n.39, pp.7-33. ISSN 1794-8886.  https://doi.org/10.14482/memor.39.330.9861.

This research is part of the field of economic history and business history, particularly during the industrialization process in Antioquia while the artisan workshop opened the way to the great industry in the early twentieth century, after a research and review work in the Historical Archive of Antioquia on the creation of the position of Prosecutor and Auditor at the Railroad of Antioquia, between 1912 and 1913, respectively. When there was a nine-month delay in accounting, it had become so complex, even problematizing the administrative function; It should be noted that the great task of the Prosecutor and then the Auditor, would be to update the accounting, simplify it and deal with the organization of the Company, which is why the Prosecutor is appointed as a senior executive.

Keywords : History of the Audit; Railroad of Antioquia; accounting system; accounting regulations.

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