出版社：Universidad de Carabobo, Facultad de Ciencias Económicas y Sociales
摘要：This essay addressing professional ethics of the Venezuelan
Public Accountant as a key factor of internal control of organizations, this
perspective aims to analyze the relationship between the codes of conduct:
the professional accounting, organizational and individual values of the
Accountant as well as input from the ethical conduct within an institution,
considering the ethical behavior as a generator of future economic benefits
and as a key factor in obtaining reliable financial information, both in its
preparation as in evaluating such information through a process Audit under
the criterion of international rules and Code of Ethics International (IFAC).
