Auditoria en Trauma y Soat

Abstract

Compulsory traffic accident insurance (SOAT) essentially covers the bodily damage caused in an accident, but leaves the damage to the property (usually damage to cars or fixed objects) of the subjects involved in an accident. Although the material damages do not have to be borne by the victim, on multiple occasions they are not covered with the estate of the cause of the damage and must be assumed by the injured party. The SOAT is not the only mandatory insurance for vehicles, because for vehicles destined for public service, the law requiresthe contracting of other insurance. As far as the legislation in this regard is dispersed, unlike other foreign legal systems, they have adopted the regulation of compulsory insurance for vehicles that comprehensively cover bodily and material damages arising from the driving of vehicles. This article studies the regulation of compulsory insurance for vehicles in Colombia from the existing regulations and the background to better understand the importance of the audit function within the development of the system that composes it and its various actors.