Hacia el mejoramiento del rol de los comités de auditoría dentro de la organización en Colombia

The purpose of the Audit Committee inside corporative government has developed the last years because of the increasing the financial outrageous and the economic crisis during this times. In an organization the good operation of these organs is very important, in the case of the country the Audit Committee regulations is around the structure, regulations, periodicity of meetings, it functions, the independent nature of the members and the reports; however, in spite of the Colombian legislation advances about this, the present operation of the Committee still has several problems, more if it takes into account the international standards. The real trends show a change since this fact, so in this paper is to give a proposal of enhancement of the role of the Audit Committee inside the organization in Colombia.