The research carried out addresses the perceptions of students and professors of the university minute university of God in relation to ethics and fraud in organizations. Grounded, from the context of business ethics and the possible relationship of the accounting professional with the corrupt acts in the companies. An analytical - descriptive method was used to identify, from a personal opinion, the factors that influence within an organization and in professionals, so that fraud, acts of corruption occur. For this purpose, a survey was drawn up, of which results were obtained such as agreeing in 92.7% that the accountant is subject to commit fraudulent acts in the organizations; but, it is emphasized that these acts may be being incited by the owners to obtain particular benefits, as they stated in 84% of the sample. In conclusion, the debate is open to continue analyzing ethics in companies from a deeper look in the academy and in research studies.