espanolEl presente trabajo busca aportar a los procesos de autoevaluacion y mejora continua de los programas de educacion superior en su modalidad virtual, al identificar en que condiciones se encuentra un programa de Contaduria Publica virtual con respecto a la atencion a la diversidad. Para lograr lo anterior, el documento inicia compartiendo algunas definiciones de educacion y educacion inclusiva. Se hace un recorrido por las principales directrices internacionales de la Organizacion de las Naciones Unidas para la Educacion, la Ciencia y la Cultura (UNESCO, por sus siglas en Ingles), asi como algunas regulaciones nacionales que aplican a la materia de estudio. Se expone brevemente la metodologia de la investigacion, que gira alrededor de un estudio de caso, en el que se aplica el Indice de Inclusion para la Educacion Superior del Ministerio de Educacion Nacional de Colombia (INES) a un programa de pregrado virtual. En la parte final se comparten los resultados preliminares de la aplicacion del Indice, agrupados de acuerdo con los factores que se usan en los procesos de acreditacion de alta calidad del Consejo Nacional de Acreditacion (CNA). EnglishThe present work seeks to contribute to the processes of selfevaluation and continuous improvement of higher education programs in their virtual modality, by identifying the conditions that a virtual Public Accounting program have according to the diversity outreach. To achieve the latter, the document begins by sharing some definitions of education and inclusive education. The document presents the main international guidelines of the United Nations for Educational, Scientific and Cultural Organization (UNESCO), as well as some national regulations that apply to the subject of study. The research methodology is briefly described, which revolves around a case study, in which the Index of Inclusion for Higher Education of the Ministry of National Education of Colombia (INES, according to its initials in Spanish) is applied to a virtual undergraduate program. In the final part, there is shared the preliminary results of the application of the Index, which are grouped according to the Factors that are used in the High-Quality Accreditation processes of the National Accreditation Council (CAN, according to its initials in Spanish).