UCundinamarca at the XI Meeting of the Network for Training in Fiscal Auditing

On May 18th, at the Externado University theater in Bogotá, the “11th Meeting of the Network for Training in Statutory Auditing”.The event included the participation of Ricardo Andrés Rodríguez Rodríguez, Coordinator of the Public Accounting Program at the Ubaté branch.

Under the theme “Prevention, Ethics, and Reconciliation: Elements for Generating Value in Statutory Auditing,” the eleventh edition of this event was inaugurated. The following objectives were addressed: to learn about strategies for ethical training and reconciliation; and to identify the elements that generate value for organizations through statutory auditing.

Through presentations and the sharing of teaching and learning experiences, the elements of training in statutory auditing were addressed from various perspectives. This fostered a space for debate and academic reflection, while also identifying new challenges and developing strategies to address them.

Among the aspects to highlight is the fact that while the training of Certified Public Accountants focuses on knowledge and skills, the development of character is rarely addressed. In this regard, it is crucial that the teaching and learning process begin with a rigorous process of self-knowledge within the framework of the debate surrounding meaningful learning. Furthermore, a formative research experience was presented, along with how it fits into the pedagogical model of the Public Accounting program, promoting the academic, practical, and professional development of students.

One of the conclusions of the meeting was how the professional practice of statutory auditing must leverage regulations to generate value for organizations. Two scenarios were presented, highlighting those that have remained stuck in traditional techniques and those that are applying procedures analyzing operations within a risk framework. Today, organizations must understand the need for control and also have access to the professional services of statutory auditors, in order to find a direction for how they can contribute to the organization's social development.

Finally, the discussion focused on how the country is undergoing a period of change within the framework of reconciliation, and how universities should work on prevention to foster a transformation of the statutory audit and society as a whole. Thus, the statutory auditor's responsibilities and commitments encompass personal, technical, and social aspects that converge in the reconciliation of society toward a state committed to genuine collective well-being.

The Ubaté branch thanks the Dean of the Faculty of Administrative, Economic and Accounting Sciences of UCundinamarca, Félix Gregorio Rojas Bohórquez, for his support in fulfilling the commitment to strengthen academia from professional spaces specific to the accounting field.

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