Risk Advisory
Fraud in the Digital Age: Beyond Control, Toward a Culture of Integrity
Digital transformation and new working models have changed the rules of the game. Preventing fraud today requires not only technology, but also an active commitment from leadership to build a transparent and ethical organization from within.
Risk Advisory
Automation as Genesis: Towards a Culture of Smart Work
Freeing human potential from repetitive tasks is not just process optimization; it is a fundamental reinvention of how organizations create value, innovate, and compete in the digital age.
Risk Advisory
SOX and Value: Why Chile Needs a Corporate Transparency Law
From AA&C's offices in Chile, a reflection on how the implementation of a law inspired by Sarbanes-Oxley could transform internal control, reduce fraud, and strengthen corporate governance.
Risk Advisory
Strategic Risk and Value: The forgotten role of the internal auditor in Chile
From Santiago, Chile, a critical look at how the disconnect between risk management and strategy weakens governance. New global regulations open up an opportunity to redefine the role of the internal auditor as a value agent.
Taxes
Non-compliance with tax obligations by SMEs: Facts and penalties under Article 97 of the Tax Code
In Chile, small and medium-sized enterprises (SMEs) are a fundamental pillar of the economy, contributing significantly to employment and productive dynamism. However, tax compliance is one of the most sensitive areas for this sector. Article 97 of the Tax Code (DL No. 830) regulates various offenses and penalties applicable to those who fail to comply with their tax obligations.
Taxes
Forum & News
Risk Advisory
Fraud in the Digital Age: Beyond Control, Toward a Culture of Integrity
Digital transformation and new working models have changed the rules of the game. Preventing fraud today requires not only technology, but also an active commitment from leadership to build a transparent and ethical organization from within.
Risk Advisory
Automation as Genesis: Towards a Culture of Smart Work
Freeing human potential from repetitive tasks is not just process optimization; it is a fundamental reinvention of how organizations create value, innovate, and compete in the digital age.
Risk Advisory
SOX and Value: Why Chile Needs a Corporate Transparency Law
From AA&C's offices in Chile, a reflection on how the implementation of a law inspired by Sarbanes-Oxley could transform internal control, reduce fraud, and strengthen corporate governance.
Risk Advisory
Strategic Risk and Value: The forgotten role of the internal auditor in Chile
From Santiago, Chile, a critical look at how the disconnect between risk management and strategy weakens governance. New global regulations open up an opportunity to redefine the role of the internal auditor as a value agent.
Taxes
Non-compliance with tax obligations by SMEs: Facts and penalties under Article 97 of the Tax Code
In Chile, small and medium-sized enterprises (SMEs) are a fundamental pillar of the economy, contributing significantly to employment and productive dynamism. However, tax compliance is one of the most sensitive areas for this sector. Article 97 of the Tax Code (DL No. 830) regulates various offenses and penalties applicable to those who fail to comply with their tax obligations.
Taxes
