CA Direito

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Read the text below in order to answer questionResponsibility of Accountants and Auditors   

        How can accountants and auditors help in this anticorruption

drive? First of all, accountants are the first set of gatekeepers to

ensure that transactions are valid, at arm's-length, captured, and

properly recorded according to established standards. Secondly, "as

professionals with a duty to protect the public interest, they are bound

by rigorous codes of professional and personal ethics calling for the

highest levels of integrity and objectivity". Thirdly, "their key

strategic positions within an enterprise or organization - whether in an

internal position or as an external auditor or adviser - mean that they

very often have access to highly privileged and confidential

information."(Frank Harding: "Corruption: Rising to the Challenge", IFAC

- May/1999.)            Both accountants and auditors perform

their respective functions on the bases of national and international

standards of practice which have clear guidelines in identifying, for

instance, indicators of fraud and other irregularities, and reporting

these to the highest levels of authority.Internet: www.guyanajournal.com Accessed in Nov/2003According to the text, accountants and auditors

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