JAMES PICKETT WESBERRY Jr >>>> PERSONAL WEBSITE

75 ANIVERSARIO DE LA Federación Nacional de Contadores del Ecuador

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THE FALTERING EAGLE: Speech made in 1970
75 ANIVERSARIO DE LA Federación Nacional de Contadores del Ecuador
VIDEO: El Auditor Frente sus Tres Mayores Desafíos
MIAMI KEYNOTE: Public Financial Management, 2016
CONFERENCIA: CONTROL INTERNO Y ÉTICA: ESTARÍAN PERTINENTES EN 2025?
CONFERENCIA 6a Conferencia de Auditores Ecuador: El Auditor Interno Frente sus Tres Mayores Desafios
CONFERENCIA CReCER 2015: Empresas Estales en Busca de Etica---State Enterprises in Search of Ethics
CONFERENCIA QUITO HONESTO: Ambiente Etico = Municipio Eficiente: Principios de Conducta Etica, 2014
DOCTORADO HONORIS CAUSA - UNIVERSIDAD INCA GARCILASO DE LA VEGA, LIMA, PERU - 2013
DECORATION BY THE PERUVIAN GOVERNMENT 1972
My Work in Peru / Mi trabajo en el Perú
CONFERENCIA EN HUANUCO, PERU - El Auditor enfrenta la Erupcion de Corrup$ion del Siglo XXI -2013
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LEGENDS: Georgians Who Lived Impossible Dreams
Wesberry v. Sanders, 376 US 1 Landmark US House Reapportionment Case
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Palabras de Jim Wesberry,
Contador Benemérito de las Américas
13 de noviembre de 2020

En primer lugar, muchas felicitaciones a la Federación Nacional de Contadores del Ecuador, los Colegios y todos los Contadores en su aniversario de 75 años y en el Día del Contador que estamos celebrando. Desde que recibí mi cartulina de Contador Público No. 784 de mi estado de Georgia hace 64 años he participado y gozado con orgullo el tremendo desarrollo de nuestra profesión, tantos en los campos educativos, normativos, tecnológicos y éticos profesionales. Desde mi primera llegada aquí en 1974 he seguido el progreso de la profesión en Ecuador. He sido miembro honorario de esa Federación y el Colegio de Pichincha por más de 20 años.

Solamente quiero hacer hincapié esta noche sobre uno de los múltiples desafíos frente de nosotros en este momento crítico de nuestras careras y vidas. Desde hace varios años he estado diciendo que:

"Vivimos en un Siglo de Corrupción
fomentado y aumentado por la
creciente mala-información y mala-gestion"

La mala-información es el principal enemigo del auditor y ustedes la conocen bien.
Pero la creciente mala-gestión evidenciada por el aumento del fraude y corrupción a nivel mundial conlleva una creciente probabilidad paralela de que el auditor mismo puede involucrarse en colusión con actos fraudulentos y/o corruptos si no toma precauciones que a veces son muy difíciles de establecer. Aun los auditores más honestos corren el riesgo de asociarse con ejecutivos y/o colegas que les invitan, seducen o atrapan en actividades para encubrir, minimizar o no informar sobre asuntos irregulares.

Por la naturaleza de sus deberes profesionales, el auditor está en posición de conocer y divulgar en sus informes asuntos que de otra manera permanecerían desconocidos y que podrían causar problemas a su compañía y/o sus ejecutivos cuando existen actos irregulares de defraudación o distorsión de la información financiera o de otra naturaleza.

Estamos viendo más y más casos de fraudes contables, en los cuales varios ejecutivos de la empresa colaboran para obtener beneficios ilegales o para manipular la información financiera o para favorecer la situación de la empresa o sus aparentes ganancias. Las empresas grandes tienen una constante presión interna y externa para inflar sus ganancias por acción o para disminuir o esconder (a la Enron) sus pasivos.

Cuando los ejecutivos cometen actos fraudulentos de esta naturaleza a menudo necesitan y buscan la colaboración del auditor interno o externo para cubrir sus nefastos actos. A veces los que están involucrados en actos de colusión aplican presiones fuertes sobre los auditores.

El trágico caso de los presuntos sobornos de la empresa WalMex en México ilustra la situación triste de un auditor general que se cayó en la tentación. Igualmente los centenares de publicitados casos como Enron y WorldCom (EEUU) y aun mas reciente los de Siemens (Alemania), Gurtel (España), PDVSA (Venezuela), "La Linea"(Guatemala), "Panama Papers," Gupta Familia (Sur Africa), "Paradise Papers (Bermuda), "Lava Jato", incluso Odebrecht y Petrobras, (Brasil), Troika Dialog (Rusia), 1MDB (Malasia), Burisma y Ex Presidente Yanukovych (Ukrania) y por supuesto FIFA.

La gran tragedia de muchos de estos casos ha sido la ausencia, la negligencia, la ceguera, y a veces la participación de los auditores privados y/o estatales.

Mas y mas los auditores están llamados de investigar e informar sobre la mala-información y la mala-gestión.
Cuando es tu turno les advierto cuidarse del error y la tentación.


Vigila tus pensamientos..llegan a ser palabras.

igila tus palabras..llegan a ser acciones.

Vigila tus acciones..legan a ser hábitos.

Vigila tus hábitos..llegan a ser carácter.

Vigila tu Carácter..llega a ser tu

........Destino.


Les insto que, además de nuestro código profesional, adopten un código personal de conducta o ética como este que tiene más de 3000 años --- por David Rey de Israel y Judá adoptado del Salmo 15:


Camina con integridad
Haz lo que es correcto
Habla la verdad de tu corazón
Guárdate de la maledicencia de tu lengua
No causes daño al prójimo
No hables mal de tus semejantes
Cumple tu palabra...aún que te cueste
Haz el bien sin esperar recompensa
No aceptes sobornos
Menosprecia a los hombres viles
Honra a los que sirven a Dios

Que Dios bendiga a la Federación, los Colegios, los colegas Contadores y nuestra querida patria Ecuador.
75th ANNIVERSARY OF THE National Federation of Accountants of Ecuador

Presentation by Jim Wesberry,

Meritorious Accountant of the Americas, November 13, 2020

"First of all, heartiest congratulations to the National Federation of Accountants of Ecuador, the Colleges of Accountants and all Accountants on the 75th year anniversary of the profession and on National Accountants Day that we are celebrating. Since I received my Certificate of Public Accountant No. 784 from my state of Georgia 64 years ago I have proudly participated and enjoyed the tremendous development of our profession in the educational, regulatory, technological and professional ethical fields. Since my first arrival here in 1974 I have followed the progress of the profession in Ecuador. I have been an honorary member of that Federation and the Colegio de Pichincha for more than 20 years.

I just want to emphasize tonight one of the many challenges that confront of us at this critical moment in our careers and lives. For several years I have been saying that:

"We live in a Century of Corruption fostered and increased by the increase of mal-information and mal-administration."

Bad or mal-information is the auditor's main enemy and you know it well.

But the increasing mismanagement evidenced by the increase in fraud and corruption worldwide carries a parallel increasing probability that the auditor himself may be involved in collusion with fraudulent and / or corrupt acts if he does not take precautions that are sometimes very difficult to establish. Even the most honest auditors run the risk of associating with executives and / or colleagues who invite, seduce, or entrap them in activities to cover up, minimize, or under report irregular matters.

Due to the nature of his professional duties, the auditor is in a position to know and disclose in his reports matters that would otherwise remain unknown and that could cause problems for his company and / or its executives when there are irregular acts of fraud or distortion of the financial or other information.

We are seeing more and more cases of accounting fraud, in which various company executives collaborate to obtain illegal profits or to manipulate financial information or to favor the financial position of a company or its apparent profits. Large companies are under constant internal and external pressure to inflate their earnings per share or to lower or hide (a la Enron) their liabilities.

When executives commit fraudulent acts of this nature they often need and seek the collaboration of the internal or external auditor to cover their nefarious acts. Sometimes those who are involved in acts of collusion apply strong pressure on the auditors.

The tragic case of the alleged bribery of the WalMex company in Mexico illustrates the sad situation of an auditor general who fell into temptation. Likewise, the hundreds of publicized cases such as Enron and WorldCom (USA) and even more recently those of Siemens (Germany), Gurtel (Spain), PDVSA (Venezuela),"La Linea"(Guatemale), "Panama Papers." Gupta Family ( South Africa), "Paradise Papers"(Bermuda), "Lava Jayo"including Odebrechtand Petrobras, (Brazil),"Troika Dialog", (Russia), "1MDB"(Malaysia),"Burisma" and Former President Yanukovych (Ukraine) and of course FIFA.

The great tragedy of many of these cases has been the absence, negligence, blindness, and sometimes the involvement of private and / or state auditors.

More and more auditors are called upon to investigate and report misinformation and mismanagement.

When it is your turn I urge you to beware of error and temptation.

Watch your thoughts..they become words.

Watch your words..they become actions.

Watch your actions..they become habits.

Watch your habits ..they become character.

Watch your character ..it becomes your...

............Destiny.

I urge you, in addition to our professional code, to adopt a personal code of conduct or ethics like this one that is over 3,000 years old -- by David King of Israel and Judah, adapted from Psalm 15:

Walk with integrity

Do what is right

Speak the truth of your heart

Beware of the slander of your tongue

Do not harm others

Do not speak ill of your peers

Keep your word -- even if it costs you

Do good without expecting a reward

Don't take bribes

Look down upon evil men

Honor those who serve God

May God bless the Federation, the Colleges, our collegue Accountants and our beloved homeland of Ecuador.

View my Flipboard Magazine.

Whenever you find you are on the side of the majority, it is time to pause and reflect

                     --- Mark Twain

We have never observed a great civilization with a population as old as the United States will have in the twenty-first century; we have never observed a great civilization that is as secular as we are apparently going to become; and we have had only half a century of experience with advanced welfare states...Charles Murray

Kella
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