DESIGN OF A MATRIX OF CONSISTENCY FOR THE IMPLEMENTATION OF ETHICS IN THE AUDIT

Abstract

Much has been debated whether it is sufficient that ethics be taught only as a subject in the curricula of universities, or this must also be implemented through the line of professional training of careers. The Audit Career of the University studied, has declared the need for this competence to be developed transversally. Hence, there is a concern to correct one of the gaps detected in their last accreditation, which reveals the need for a greater articulation of ethics with the subjects of the professional area. It is on this basis that this research emerges, focusing on designing a matrix of consistency that allows the articulation of ethics with the results of lessons learned in the specific area of ​​the Audit.

     The methodology of this project presents a qualitative approach, a research-action design, and considers interviews with key agents (auditors), a structured interview with the Career Directive (or) and documentary analysis of subject programs in the Audit area.

     The results indicate the relevance that ethics acquires in the area of ​​Auditing based on five principles: Integrity, objectivity, confidentiality, professional diligence and autonomy, in turn, which reveals the importance of associating it with the regulations in force in the process to audit and with the procedures that underlie professional performance.

     On the basis of these results, it is possible to articulate the ethics with the expected learning of the Audit area, generating a consistency matrix that starts from the need to understand the inherent association between the ethical principles and the regulations in force in this area, following for the valuation that ethics acquires as part of the conduct of the audit.