Ley De Transparencia: Rol y Responsabilidad Social Del Revisor Fiscal En Colombia Authors: Rojas, Belki Xiomara

“…The State, through the Superintendency of Companies, has given the Statutory Auditor the responsibility to detect and report crimes such as corruption, transnational bribery, money laundering, and the financing of terrorism in the exercise of his position, assuming responsibility to act in the public interest, in accordance with the provisions of law 2195 of 2022 (law of transparency, prevention and fight against corruption), law 1474 of 2011 (Anti-Corruption Statute), law 1778 of 2016, which included the obligation to report to criminal authorities a catalog of crimes that must be reported and exercise internal control in accordance with circular 100-0005 of december 24, 2020.…”