Introduction
"There is no worse fight than the one that is not made." Saying
Yes, it is argued that the audit fights against corruption, it contributes to deception, to the lack of truth, and to try to find it, it starts from the analysis of those who affirm that they have undertaken their fight, such as the higher control entities with their tool, the public or governmental audit, when establishing the International Organization of Audit Institutions (INTOSAI) in the General Vision of the Strategic Plan 2011-2016, its fight against corruption. But we contend that this fight has been more declarative than propositional, or more rhetorical than real. Because the purpose of every fight is to win. However, corruption is victorious, since far from decreasing cases and complaints, they multiply. For this reason, the National Anticorruption System (SNA, on May 27, 2015) has been enacted. To the Which,Juan Manuel Portal, Superior Auditor of the Federation, has stated that said constitutional reform has been due to "the need to provide a substantive solution to the issue of corruption." But although it is justified that its operation will depend on the discussion and approval of its secondary laws and on allocating greater resources for its implementation. The question: it is not a basic solution. However, there is still an opportunity for legislators to correct, to take into account the opinion of the auditors, otherwise, one more defeat can be expected.But although it is justified that its operation will depend on the discussion and approval of its secondary laws and on allocating greater resources for its implementation. The question: it is not a basic solution. However, there is still an opportunity for legislators to correct, to take into account the opinion of the auditors, otherwise, one more defeat can be expected.But although it is justified that its operation will depend on the discussion and approval of its secondary laws and on allocating greater resources for its implementation. The question: it is not a basic solution. However, there is still an opportunity for legislators to correct, to take into account the opinion of the auditors, otherwise, one more defeat can be expected.
In principle, the myth that the audit has the competence to fight corruption is sustained, hence the concurrence of the Superior Audit of the Federation and the Secretariat of the Civil Service, which with the reform are modified, such as the Court of Justice Administrative and the Anticorruption Prosecutor's Office, adding a coordination mechanism between the agencies; and the SNA establishes that "integration obeys the following aspects: inspection, investigation, control, surveillance, sanction, transparency, accountability and citizen participation". And terms such as oversight, investigation, control, and surveillance are used, if they were different without specifying or determining them, and then, how it is expected that corruption offenses will be specified in secondary laws.And transparency how it will be fulfilled if the audit privileges secrecy, or the audit has been reduced to complying with the information of the result but not the entire process; Or, the audit or oversight continues to assume that their practice is independent per se, but that they do not demonstrate in each of the audits that their work is truly independent or impartial. The good auditor begins by making the entire process of his work transparent, justifying his decisions, and publicly demonstrating that any individual following a path can verify his opinion or result. But the audit has become part of the problem, and the inspection of the technical bodies of the congresses has focused on the review of the public account,on whether from its examination discrepancies appear between the amounts corresponding to income or expenses, or there is no accuracy or justification in the income obtained or expenses incurred, that is, it does not investigate corruption. And although they adhere to the Standards of Auditing and the INTOSAI principles that are the international frame of reference in public oversight, in fact the fight against corruption is only a discourse, for example “Regarding the Fight against corruption, we maintain that the audit work represents an important tool to help close the spaces to inadequate management ”. Thus, they have been led to believe that auditing fights corruption when it is not, and now the SNA has become a new balm that consoles the inevitability of its failure.
But in the beginning (of putting pieces) there is a theoretical divergence where it seems that calling it public or governmental is the same, or is irrelevant, although it is also used as a synonym for oversight. From the outset, the conceptual discrepancy, and if the beginning is undefined or indeterminate, how to consider that its development is beyond doubt and its result is not controversial. Although orthodoxy defends it at all costs, interpreting that the errors and weaknesses around its practice derive from isolated or individual events, this was the damage control at Enron and Lehman Brothers, but the whirlwind of corporate, banking and financial scandals is the constant,As permanent have been the accusations against the control and oversight institutions of not fighting enough against corruption and impunity, of motivating suspicions in their actions, of falsifying public accounts or simply looking the other way, but both audit firms as the inspection bodies are justified with the quintessential output, 'the audit did not detect irregularities'. And for such unreason they argue that such facts do not affect the principles and foundations of the audit, and especially, of the public or governmental audit.'the audit did not detect irregularities'. And for such unreason they argue that such facts do not affect the principles and foundations of the audit, and especially, of the public or governmental audit.'the audit did not detect irregularities'. And for such unreason they argue that such facts do not affect the principles and foundations of the audit, and especially, of the public or governmental audit.
In the beginning, it is the verb. A language in auditing and control that disrupts words, that is, changes or transforms them, and turns them into light. From the beginning, the public audit did not target corruption; afterwards it was seasoned to fraud, and it ended as a simple irregularity. To the extent that the audit, and its support the public audit, have been relegated in the fight against corruption. Proof of this, the anti-corruption agencies, offices, or prosecutors. In addition, theoretical thinking about accountability and transparency is dominated by professionals from anthropology, law, economics, sociology, political science, journalism, and other disciplines totally unrelated to auditing, public auditing, and therefore, to the accounting office;and had no major problem if it were not because accountability is largely interpreted and validated through public audit or oversight. And what has been written about accountability has exempted auditing and oversight from criticism and reflection. Basically, the incipient participation of professionals in public accounting, and specifically, of auditors in relation to their practice and social problems; from their origin cataloged as technical, and any consideration of political and economic influence has disliked them.Basically, the incipient participation of professionals in public accounting, and specifically, of auditors in relation to their practice and social problems; from their origin cataloged as technical, and any consideration of political and economic influence has disliked them.Basically, the incipient participation of professionals in public accounting, and specifically, of auditors in relation to their practice and social problems; from their origin cataloged as technical, and any consideration of political and economic influence has disliked them.
For this reason, the importance of auditing journals, which encourage auditors to speak and think about their relatively new activity, for example, the International Journal of Government Auditing, the official body of INTOSAI arises in 1999, says that it is dedicated to the communication and advance of the procedures and techniques of public oversight (and although INTOSAI's inclusion is established as a value, its journal is totally exclusive); the magazine Public Audit of the Autonomous Organizations of External Control of Spain its first number dates from April 1995 (see that for one institution it is governmental and for another it is public); the Spanish magazine of External Control of the Court of Accounts, its first number was published in January 1999;The magazine Auditores del Instituto de Censores Jurados de Cuentas published the number 1, in March 2006, and they are probably the most important organs of expression of the audit in Spain. In Mexico, the Superior Audit of the Federation (governing body of the audit) lacks a magazine, although year after year together with academic and university institutions, among others, it calls for a National Essay Contest on Superior Audit and Accountability from the year 2001 (although four years earlier the Public Audit magazine has awarded the best articles year after year). The Government Audit magazine of the Superior Institute of Audit and Fiscalization of the state of Sonora has celebrated its tenth anniversary, other magazines are of recent appearance, such as that of the Superior Audit of Michoacán. AND,The Veritas magazine, of the College of Public Accountants of Mexico, as such emerged in 1983 (previously a weekly Information Bulletin called Direction and Control was published, its first number appeared in the year of 1959), but its theme has been on the various subjects and issues of public accounting; more now its editorial board has issued an invitation to the present author to participate in the subject, Audit in the fight against corruption, which is an encouraging sign of openness, of search for the truth.more now its editorial board has issued an invitation to the present author to participate in the subject, Audit in the fight against corruption, which is an encouraging sign of openness, of search for the truth.more now its editorial board has issued an invitation to the present author to participate in the subject, Audit in the fight against corruption, which is an encouraging sign of openness, of search for the truth.
Because Veritas is true in Latin, it was the proper name of the goddess of truth in Roman mythology, hidden at the bottom of a sacred well by its elusive nature. Although mythical thinking is not just a matter of the ancients, in modernity it gives meaning to some important human reality, such as the examination of the management of public money. Practice arising from the audit, from private activity, but currently in Mexico faces the challenge of fighting corruption or continuing with deception, or declaring their incompetence as an act of honesty. YES, it is more comfortable to bow to the international trend, where everyone agrees or agrees with the ideas and thoughts approved by the governing bodies of auditing and control, however,By opening a space for criticism and reflection from the group that represents public accounting professionals before society, the possibility of finding the truth about public auditing arises, by removing the veils (like the goddess of truth in the Greek mythology Aletheia, which means, a, sin, lethos, veils) and that have prevented seeing that public reality is different from private reality, so a new instrument is required, a new conceptual baggage. Since the leading institutions of auditing and supervision are in the sacred well, with immovable ideas and concepts, reluctant to change and innovation, and before the sacred, no one dares to disagree. Although perhaps, now from this instance you can help build a public audit that truly fights against corruption.
Development
Since its origin, the governing institution of the audit, the International Organization of Supreme Audit Institutions (INTOSAI) in its fundamental document, the Lima Declaration of 1977, its essential purpose is to defend the independence of public audit, and has been considered the Magna Carta de la Fiscalización, however, left aside the basic question of irregularities and fraud "given that the desire prevailed to avoid that the audit resemble police measures." Later, Juan Ramallo, member of the European Court of Auditors (TCE), affirmed “It is not the role of the TCE to investigate fraud cases.That is why there is the European Anti-Corruption Office (OLAF). What we do do is report to OLAF all the cases in which our auditors consider that there are suspected frauds. ” OLAF's main mission is the fight against fraud, as well as corruption, created in 1988. Subsequently, the corresponding national anti-fraud and anti-corruption agencies emerged, such as in Spain the National Office of Investigation of Tax Fraud in 1998. Currently, one of the The most important blogs dedicated to the audit of public funds, points out that Rafael Vicente Queralt, the Trustee of the Valencian Community, has stated "the role of the auditor is to audit, to prove fraud is someone else's." And, Antonio Arias, Accounts Trustee of the Principality of Asturias,adds in the aforementioned note on the relationship of the auditor and corruption, "An old debate that rebounds with certain periodicity." In other words, for Europeans it is a past and an outdated matter. However, it should be noted that at OLAF its team of investigators is made up of the following areas: police, judicial, financial, customs, agricultural, and 'others' (unspecified) but in their basic documents they do not mention the participation of the audit, or public auditing notwithstanding that it declares a multidisciplinary character to obtain a global and intersectoral approach, then why is the audit excluded?police, judicial, financial, customs, agricultural, and 'others' (unspecified) but in their basic documents they do not mention the participation of the audit, or of the public audit, although it declares a multidisciplinary character to obtain a global approach and intersectoral, then then, why is auditing excluded?police, judicial, financial, customs, agricultural, and 'others' (unspecified) but in their basic documents they do not mention the participation of the audit, or of the public audit, although it declares a multidisciplinary character to obtain a global approach and intersectoral, then then, why is auditing excluded?
In Europe, recently, no Technical Auditing Standard had the specific objective of investigating fraud, much less corruption. And even with the approval of the International Standards on Auditing (ISA) that have established the auditor's responsibility in the audit of financial statements regarding fraud, the limitation is limited to the financial statements and the issue of corruption is avoided. For this reason it continues to accept and affirm "the audit audits, the fraud belongs to another."
In Mexico, the head of the Superior Audit of the Federation has affirmed "the government audit is not an express tool as an instrument against corruption." For this reason, Juan Manuel Portal, "estimated that two years is a reasonable time for the new National Anti-Corruption System to begin to function as long as it is endowed with enough powers to make the system work, because otherwise it would be a disappointment." Again, the public audit or oversight is held in hope, and announces its defeat. Furthermore, the challenge is to reverse the trend, even if it comes from Europe. Go back to the principles, review the path but not despising what has been walked, although all truth becomes destruction of established positions, of ideas and thoughts that have been inexorably accepted as 'truth'. In this regard, Daniel Faura,President of the College of Censors of Catalonia in the cited note, points out the existence of talisman words, “terms such as transparency, integrity and ethics, which have accumulated prestige and which no one doubts, are ambiguous words, without content, or even worse, that they protect and coexist with reprehensible behaviors and practices ”. But, has not the audit become a talisman word?
Even, the Network for the Accountability of Mexico (which is born from the confluence between academic research, journalism in the background, the action of civil society and institutional responsibility) wants to create the conditions of opinion and demand for the design of A policy of accountability, in this Network are the Superior Audit of the Federation, the Center for Research and Economic Teaching, and 75 other recognized members) and the political parties that promoted the National Anti-Corruption System have assumed that all Concurrent bodies are competent in the prevention, detection and punishment of acts of corruption. And since if the ASF is a member of the referred Network, consequently it is institutionally responsible, then its practice, that is,public or government audit is also. Otherwise, it is inferred that the Ministry of Public Function is not responsible, perhaps due to its dependence on the Executive Branch, although the ASF is subordinate to the Legislative Branch, praising the Enactment of the National Anti-Corruption System on May 27, 2015, The Superior Auditor of the Federation, in his message, does not criticize the SNA, and transfers the problem of the auditor's commitment to behavior, to psychology, “this new paradigm that is presented to us, must involve a decided commitment to analyze our conduct individually and determine how to align it to the general interest, regardless of inertia and customs ”.Although the ASF is subordinate to the Legislative Power, praising the enactment of the National Anti-Corruption System, on May 27, 2015, the Superior Auditor of the Federation, in his message, does not criticize the SNA, and transfers the problem of the auditor's commitment to behavior, to psychology, "this new paradigm that is presented to us, must involve a determined commitment to analyze our behavior individually and determine how to align it with the general interest, regardless of inertia and customs."Although the ASF is subordinate to the Legislative Branch, praising the enactment of the National Anti-Corruption System, on May 27, 2015, the Superior Auditor of the Federation, in his message, does not criticize the SNA, and transfers the problem of the auditor's commitment to behavior, to psychology, "this new paradigm that is presented to us, must involve a determined commitment to analyze our behavior individually and determine how to align it with the general interest, regardless of inertia and customs."it must involve a determined commitment to analyze our conduct individually and determine how to align it with the general interest, regardless of inertia and customs ”.it must involve a determined commitment to analyze our conduct individually and determine how to align it with the general interest, regardless of inertia and customs ”.
But the competition is not granted by decree or law but is won, it is built. Originally, the audit arose to care for or defend the interests of shareholders and capital owners, developing the knowledge, skills, thoughts and values to carry out the function of auditing, for almost one hundred years its activity was carried out without controversy. or uncertainty, responding promptly to the need for information. And the audit applied in the public sector arises under the intellectual protection of the one carried out in the private sector, with minimal differences, although basically the ideas and thoughts of the one carried out in the private company are adopted, despite the fact that in theory it cares for or defends the public or general interest. Although the private has dominated the economic, social and professional horizon,With the emergence of globality, the democratization of the media and the active participation of citizens, the public has acquired a new dimension, less and less is it said that private practice is the panacea to rescue public activity, rather it is otherwise.
The rescue of the audit has been undertaken through the public sphere, by asking: Are the institutions of control and supervision to respond to the problems posed by corruption?
Evidently, INTOSAI has established a priori that the supreme audit institutions create solid and effective internal controls to prevent corruption, as it has stated in the United Nations Convention against corruption, therefore, therefore, it is only a matter of improving in their fight; noting in the strategic goal of institutional capacity building, "there needs to be continued progress." But has progress been made in building capacities to deal with the fight against corruption? History has been profuse in the issuance of guidelines, such as:
- Administration of Anti-Fraud Programs and Controls. International Convergence of Capital Measurements and Standards, Basel Committee. Statement on DNA Auditing Standards (SAS) 99. AU-316, Consideration of fraud in the financial statements. Sarbanes-Oxley Law. Standard International Audit, ISA-11, section 240. Auditor's responsibility to consider fraud and error in an audit of these financiers.
However, the previous provisions did not improve the credibility of the audit practice, nor did they prevent or reduce the volume of acts of corruption in both public and private administration, as well as not reversing the deficit in public spending and indebtedness or the poor accountability. Because the audit has not targeted corruption. And corruption is only fought through its antithesis or antidote, probity. But yes, the supreme audit institutions and audit firms affirm that they govern their activity through independence and honesty. So why the credibility crisis. As long as the world of auditing and control continues to hoist honesty, more as a discourse and less as an object of its activity, the role of auditing has been irrelevant,as stated by the head of the Superior Audit of the Federation, “I wish to highlight before you, the role of civil society in achieving this initiative (the enactment of the SNA), particularly the Network for Accountability; their contributions offer the design of a public policy an additional dimension, inclusive and representative of the sensitivity that exists in various areas of normal life ”. That is to say, Juan Manuel Portal, head of the Superior Audit of the Federation, recognizes the preponderant role of the Network for Accountability and social organizations, not of the audit and accounting institutions and colleges, which proves that the auditors or public accountants have had little or no intervention in the SNA, or as inferred from what has been stated, they have lacked a predominant role.
Thus, the reference to the term, civil society, has become synonymous with 'truth'. For example, Mauricio Merino, at the end of 2014, explained the proposals “that have been formulated by various civil society organizations to combat corruption in Mexico. They are three direct and simple ideas; 1) that there are public institutions dedicated to ensuring the honesty of public affairs; 2) that these institutions enjoy autonomy of management and decision; and 3) that they are articulated among themselves, so that they form a system of weights and counterweights ”. From the above, the SNA incorporated the articulation and the heads of the control bodies will no longer be appointed by the head of the agency but by the Chamber of Deputies. But,Do the other points approved in the SNA lead to public institutions dedicated to ensuring the honesty of public affairs?
Of course not, and that is the problem. Control and inspection institutions do not have honesty as their object, not even with the SNA. Because the traditional vision persists in the audit focused on the reasonableness or faithful image of the financial statements, when the antidote to fight corruption is probity. This should constitute the true paradigm shift in public auditing or oversight.
conclusion
Yes, it is desirable that the anti-corruption reform be successful, but in the conception and thought of the audit and oversight there are veils that have prevented seeing its reality. And for a new approach to emerge, it must be privileged that auditing is not only a way of doing but above all it is a way of knowing, that is, from the construction of science. This requires equipping the auditors with new capabilities. A change that necessarily involves the associations of auditors and accountants, universities and higher education institutions. Given the need for a new auditor profile, knowledge of non-traditional disciplines, and a new curriculum design. And probably, at the same time, the audit dedicated to the fight against corruption, claims its theoretical and professional autonomy,no longer under the tutelage of the accountancy. Which practically represents the discovery of a new continent, or rather, of a field of knowledge. But unlike the one that occurred in 1492, Mexico could now become the crucible of creation and innovation, by building a true audit that not only fights but also defeats corruption, the probity audit. Reversing our ancestral intellectual dependence, when auditors generate their own thinking, assuming that the word can lead us to the truth.by building a true audit that not only fights but overcomes corruption, the probity audit. Reversing our ancestral intellectual dependence, when auditors generate their own thinking, assuming that the word can lead us to the truth.by building a true audit that not only fights but overcomes corruption, the probity audit. Reversing our ancestral intellectual dependence, when auditors generate their own thinking, assuming that the word can lead us to the truth.
Footnotes
- www.asf.gob.mx, Message from the Senior Auditor in the Presentation of the National Anti-Corruption System, May 27, 2015. www.asf.gob.mx, National Forum of Government Accounting, Message from the Senior Auditor, October 24, 2011.www.auditoriapublica.com, Public Audit magazine, number 10, The fight against irregularities and fraud, June 1997, p.6.www.auditoriapublica.com, Public Audit magazine, number 55, interview, November 2011, p. 7.www.fiscalizacion.es, Audit, risks and role of external control bodies, April 14, 2015.www.asf.gob.mx, Message from the Senior Auditor in the Review of Conclusions and Recommendations derived from the IRCP Analysis 2009, April 7, 2011. La Voz de Michoacán, Anticorruption System will work in two years, p. 4 B, April 23, 2015.Idem, Presentation of the National Anticorruption System,ASF.www.intosai.org, p. 7.www.asf.gob.mx, Presentation of the National Anticorruption System, May 27, 2015.www.rendiciondecuentas.org.mx, Combat corruption, December 17, 2014.
