Especialización en Auditoría y Control Fiscal · 2026
Análisis de estrategias de auditoría fiscal y tributaria para el fortalecimiento del control público y privado
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Resumen
his article analyzes the evolution of tax auditing in Colombia from a comparative and documentary perspective. Through the study of international models, it identifies four audit approaches (traditional, risk-based preventive, cooperative, and digital) and demonstrates that the global trend is moving toward comprehensive auditing, supported by Industry 4.0 technologies, cooperation between the government and taxpayers, and tax ethics as pillars of transparency and governance. Finally, it recommends that Colombia transition to a hybrid model that combines digitalization, tax education, and codes of good tax practice, ensuring more proactive, reliable, and sustainable audits capable of strengthening tax collection, reducing evasion, and consolidating public trust in the tax system.