Tax Auditing is a professional legal institution responsible for comprehensively overseeing economic entities, under the responsibility of an accountant, to ensure the transparency of their activities. The statutory auditor conducts a critical, detailed and independent evaluation of the financial, management and legal systems, issuing a report on the reasonableness of the financial information, the efficiency in resource management and compliance with accounting, administrative and legal regulations.
This role is based on public interest and the security of those interacting with the organisations, ensuring compliance with current regulations. According to the Commercial Code (Article 207), the main objectives are:

• To examine financial information and issue an opinion on its reasonableness
• To supervise the internal control system
• To evaluate efficiency in fulfilling the corporate purpose
• To verify compliance with applicable regulations in all operations carried out by the company

This is an oversight activity conducted during or after the project execution. The audit assesses the actual state of the project, ensures that existing policies and tools are properly implemented and used and evaluates whether an effective project management structure and practices are in place. It also provides an overview of each project status and determines whether standard project management processes are being followed properly.

An IT audit is an essential strategic investment focusing on protecting the completeness and confidentiality of any information. Implementing a risk-based audit plan helps minimise and prevent potential negative impacts, improves operational efficiency and ensures regulatory compliance.

At Auren, we help you with managing changes and improvements in your IT area through:

• Random basic security testing on key components of your IT infrastructure, based on assigned IP addresses (where available).
• Random verification of the implementation status of applicable regulatory laws, such as Law 1581 of 2012.

A financial statement audit involves assessing whether the financial statements of a company or entity are reasonable, accurate and complete, with an independent opinion on their reliability being issued. Audit procedures include investigations and risk analyses in areas such as legal, accounting, financial, tax, labour and commercial matters, with the goal of providing key information for investment decision-making.

With the issuance of Decree 302 of 2015, which establishes the Information Assurance Standards (NAI), we integrated the International Standards for Related Services (NISR), applicable to engagements involving non-financial information. The procedures established focus on gathering and analysing financial information, allowing the issuance of a report that facilitates decisions to buy or sell.

Internal auditing is essential for improving governance controls, risk management and organisational administration, providing an objective perspective and recommendations based on the analysis of data and business processes. It adds value to senior management and governing bodies as an independent source of advice.
Its scope is broad and includes the evaluation of governance, risk management, operational efficiency, the reliability of financial and management information and compliance with laws and regulations. Internal auditing primarily focuses on internal controls, aiming to ensure the effectiveness of operations, the reliability of information, regulatory compliance and the safeguarding of assets.