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- ÍtemPropuesta para el diseño de un sistema de control interno administrativo y contable, basado en modelo coso, para la empresa Samarcol s.a.s en la ciudad de Santa Marta(Universidad Cooperativa de Colombia, Facultad de Ciencias Administrativas, Contables y Comercio Internacional, Especialización en Revisoria Fiscal y Auditoria Integral, Santa Marta, 2018) Rivera Cáceres, Ronald Robert; Forero Rodríguez, Yolianis Rosario; Cantillo Bornachera, Gabriela María; Mármol Daza, MarthaThe system we have proposed for the development of the work emphasizes the guidelines that must be taken into account for effective internal control, which is aligned with the needs of the company, with the aim of optimizing resources through the relevant review and constant execution of the controls, minimizing the financial deterioration and the risk of fraud that may occur in each process carried out in the administrative and financial areas, in order to comply with the legal provisions established by the control bodies and increase the level of reasonableness and confidence of the accounting information.
- ÍtemProcesos y lineamientos para la prevención y control del riesgo laboral en el área de talento humano para una entidad pública del departamento de Bolívar(Universidad Cooperativa de Colombia, Facultad de Ciencias Administrativas, Contables y Comercio Internacional, Especialización en Revisoria Fiscal y Auditoria Integral, Santa Marta, 2018) Caro Beleño, Jaime Luis; Medina Teherán, Marlen Cecilia; Prada Jaimes, Heida Saric; Mármol Daza, MarthaIn compliance with public policies, the presentation of reports on administrative management and compliance with the investment plan and budget; The public entity of the department of Bolivar, has a Standard Model of Internal Control (MECI), complying with Law 87 of 1993, which establishes the rules for the exercise of internal control in the entities and agencies of the State and dictates other dispositions. In this way, the Office of Internal Control in the area of Human Talent, is guarantor of quality in the processes of hiring personnel, the improvement of the activities developed by public officials and the fulfillment of the objectives in the prevention and mitigation of the risk, starting point that gives importance and the pertinent need to perform this research, due to shortcomings that show delays in the achievement of objectives, failures in interpersonal communication, presenting a diagnosis of work functionality, inherent risks, which aggravate the achievement of the objectives of the entity. Therefore, this research focuses on obtaining guidelines for the prevention and control of occupational risk in the area of Human Talent of the public entity of the department of Bolivar, with the purpose of contributing from the Integral Audit to the good practices in the fulfillment of the public management processes under the Internal Control Standard Model (MECI 2014), supported by a descriptive methodological strategy with documentary review, with the intention of laying the foundations for the guidelines to be proposed, with interviews and semi-structured surveys as direct collection techniques of information, which will give us a prior knowledge that allows us to obtain evidence and generate a proposal of added value and importance, for the public entity of the department of Bolívar, in the dynamics of an investigation that, based on knowledge and practice, contributes as future specialists in Statutory Auditing and Integral Auditing in the analysis of processes and the transparency of information, operating effectively and efficiently in the development of activities and the proper use of public resources.
- ÍtemDiagnóstico de cambios generados con la implementación de la norma internacional de trabajos para atestiguar (ISAE 3000) en el ejercicio de la revisoría fiscal(Universidad Cooperativa de Colombia, Facultad de Ciencias Administrativas, Contables y Comercio Internacional, Especialización en Revisoria Fiscal y Auditoria Integral, Santa Marta, 2018) Calderón Infante, Katherin Paola; Polo Leal, Tatiana Milena; Silva Castro, Luz Elena; Marmol Daza, MarthaThe present work seeks to inform the Public Accountants and Fiscal Reviewers; the essential guidelines, principles and procedures to give guidance when making an assurance assignment under the standard of ISAE 3000 (Work to attest other than audit and historical financial information). This assurance standard focuses on the public accountant or fiscal auditor being able to deliver reports on other types of relevant information other than financial information, with a reasonable or limited degree of security and well-structured risk management, on assignments of: Performance of the entity, indicators of efficiency and effectiveness, internal control and information systems, corporate governance, corporate social responsibility report, compliance and regulations, human resource practices, capacity or. Therefore, this work discloses to public accountants, tax auditors and auditors, the differences that arise when issuing a report under this assurance standard, its importance, scope and current knowledge about the topic.
- ÍtemEl control interno en la aplicación de medidas preventivas para la reducción de riesgos en los procesos de la empresa industrias agropecuarias y molino ABC S.A.S(Universidad Cooperativa de Colombia, Facultad de Ciencias Administrativas, Contables y Comercio Internacional, Especialización en Revisoria Fiscal y Auditoria Integral, Santa Marta, 2018) Rodríguez Choles, Hilda Leonor; De La Hoz Gómez, Kely; Villalobos Montoya, María Lorena; Mármol Daza, MarthaThe present study proposes a risk detection model in a rice mill company, based on information gathered in the areas of laboratory, milling, sales, occupational health, production, accounting and with the help of personal interview techniques and questionnaires ; in order to elaborate a matrix that allows to provide information on the existing risks in the mentioned areas, including the economic justification of the same, for an appropriate decision making on behalf of the management. The methodology of the work begins with the application of a risk assessment method with a scale of assessment and subsequently gives recommendations and preventive measures for the prevention and reduction of risks in the areas of Sales, Purchasing, Production and Accounting. Industrias Agropecuarias y Molinos ABC SAS In this context, the present work considers that it is relevant and convenient to investigate the internal control system to find and prevent potential risks in the Sales, Purchasing, Production and Accounting processes. This type of control provides the basis for evaluating the degree of effectiveness, efficiency and economy of the decision-making processes in the Agricultural Industries and Mills ABC S.A.S. of the municipality of Aracataca - Magdalena
- ÍtemAnálisis del control interno del departamento de mantenimiento de la empresa Palmas S.A.(Universidad Cooperativa de Colombia, Facultad de Ciencias Administrativas, Contables y Comercio Internacional, Especialización en Revisoria Fiscal y Auditoria Integral, Santa Marta, 2018) Arias Torres, Jorge Leonardo; Pertuz Cantillo, Policarpa Beatriz; Carrillo Mora, Alexy Enrique; Marmol Daza, MarthaThe purpose of this paper is to analyze the internal controls of the maintenance department of the company Palmas S.A. For this we established three specific objectives with which we would achieve the scope of our degree project, by means of the first objective that is to describe the processes of the maintenance department, we want to put them in context about the processes of the company through a clear narrative how the activities of the maintenance department of the company in question are done. With the second objective, which is to identify the risks in the internal control processes of the maintenance department, several methodological tools were used, such as the Ishikawa or fishbone diagram, whose purpose is to identify the potential or real causes of a problem. performance. The fishbone diagrams can be used to know the possible causes of a problem, on the other hand, we use the risk matrix where the risks were related in each of the processes of the maintenance department of the company Palmas S.A. according to its criticality and evaluated according to the classification of the same that would be low, moderate or high. Finally, with our third objective we propose the improvements to the internal controls already mentioned by means of the implementation of the total productive maintenance or TPM, whose purpose is to maintain in excellent functioning the equipment and that can produce to its maximum capacity the products to the expected quality without occurring unscheduled stops, applying prevention, zero defects in the machines, zero accidents and involving all personnel.
- ÍtemPropuesta de mejoramiento del sistema de control interno en la asociación de usuarios del distrito de riego en Tucurinca (ASOTUCURINCA)(Universidad Cooperativa de Colombia, Facultad de Ciencias Administrativas, Contables y Comercio Internacional, Especialización en Revisoria Fiscal y Auditoria Integral, Santa Marta, 2018) Cañate Carbonell, Rosemberg Camilo; Lobo Santiago, Gissell Carolina; Mercado Muñoz, Orlando Rafael; Marmol Daza, Marthathe research work presents as main theme, the improvement of the internal control system of a water source in (ASOTUCURINCA), which is the test that is done to an entity for the purpose of assessing the degree of efficiency and effectiveness with available for irrigation in the Association of users of the District of Tucurinca water resources are managed, and the objectives laid down by the entity. The purpose is to help management to achieve more effective management. Its intention is to examine and evaluate the methods and performance of the company in study. The work was conducted in the following manner: the approach of the problem begins this breakdown of information, culminating in the formulation and the scientific questions, he then appears the rationale underscoring the importance of the project, continuing the purposes expressed where the goal that you want to get the methodology is also part of this chapter, with a bibliographical focus and an inductive method of research - deductive, as well as the use of techniques and procedures belonging the system of internal control in the users Association, enabling the evaluation and effectiveness in the management of water resources. . We continue with the review of literature, factor that shapes the chapter one (1), there are studied the different contributions of great authors, reflecting a State of art, a legal framework and theoretical foundations, chapter two (2), consists of the analysis and discussion highlighting the advantages of an internal control system, analyzing its strengths and strengthening your weaknesses. The conclusions and recommendations are part of chapter three (3), closing a fourth chapter with references.
- ÍtemAnálisis del sistema de control de riesgos laborales en la Compañía Operadora Logística XYZ.(Universidad Cooperativa de Colombia, Facultad de Ciencias Administrativas, Contables y Comercio Internacional, Especialización en Revisoria Fiscal y Auditoria Integral, Santa Marta, 2018) Noriega Garceran, Danilo Daniel; Ruda Molina, Carlos Alberto; Zúñiga Padilla, Stephany Vanessa; Mármol Daza, MarthaCurrently, organizations are increasingly demanding the implementation of the Occupational Health and Safety Management System, which is why it is necessary for controls to seek continuous and progressive improvement and thus protect not only workers and other interest groups of the company, but also to the latter as a productive unit based on profitability and sustainability over time. The following work intends to analyze the occupational risk control system in the company OPERADORA LOGISTICA XYZ. The methodology used with an analytical approach, of a descriptive nature, with the technique of the case study, using primary and secondary sources and informal to give veracity to the results that include the identification and classification of labor risks in OPERADORA LOGISTICA XYZ ., to then determine the variables for risk assessment, design and application of the workplace risk assessment matrix, analysis of results and establishment of necessary controls to mitigate occupational risks within the company.
- ÍtemPropuesta de auditoría para el diagnóstico de estados financieros presentados bajo NIIF para pymes(Universidad Cooperativa de Colombia, Facultad de Ciencias Administrativas, Contables y Comercio Internacional, Especialización en Revisoria fiscal y Auditoria integral, Santa Marta, 2019) Bermúdez Mier, Augusto Enrique; Tapia Nieves, Blas Ramón; Pérez Rodríguez, Andrés Iván; Zamora Alejo, Luis GermánTo a lesser extent, companies in the city of Santa Marta are SMEs, SMEs are indispensable in economic development and in the growth of the economy at the regional level, despite their great importance for the economy, small and medium-sized entrepreneurs of The city, due to lack of knowledge and advice, does not apply an adequate diagnosis to its financial statements under Niff for SMEs, this failure leads to not having the actual information presented in the financial statements, which leads to problems with financial institutions when presenting the financial statements to request credit studies, capital investments among others. With this work we present a proposal to audit the financial statements for each item, which allows us to immediately detect possible findings and correct them before issuing the financial statements in SMEs, in order to maximize profitability and create companies that last in time and be able to obtain credits in the financial system and have the capital of stock market investors and be competitive worldwide.
- ÍtemDiseño de los manuales de procedimientos de control interno en el área de compras e inventarios de la distribuidora Chalo´s s.a.s(Universidad Cooperativa de Colombia, Facultad de Ciencias Administrativas, Contables y Comercio Internacional, Especialización en Revisoria Fiscal y Auditoria, Santa Marta, 2019) Ortiz Montenegro, Aimee; Rolon Sarmiento, Elkin Darío; Vera Taborda, Yenis Rocio; Fernández, AlexInventories for commercial companies represent one of the most important areas from the operational point of view and consequently one of the most critical, so it is necessary to have adequate control of them in order to be safeguarded to avoid future losses or deterioration Hence the concern to design an internal control system for a food products trading company that contains a series of procedures based on the current internal control practice, which can be applied in the processes involved in the area of inventories, since The study company does not have documented procedures and there is a growing need to improve distribution and marketing processes
- ÍtemFactores de defraudación de la fe pública en el ejercicio profesional de la contaduría pública(Universidad Cooperativa de Colombia, Facultad de Ciencias Administrativas, Contables y Comercio Internacional, Especialización en Revisoria Fiscal y Auditoria Integral, Santa Marta, 2019) Yanes Peña, Claudia Marcela; Gonzalez Monsalvo, Ricardo Rene; Chacon Sáenz, Felipe; Agudelo Vargas, Maria VictoriaRecent corruption scandals involve accountants, auditors, tax reviewers; they had the responsibility of giving public faith, they lent themselves to certify fraudulent financial statements, demonstrating that this optional power by virtue of which this professional is notary in matters related to accounting science described in Article 2 of Law 43 of 1990 It has not been applied in full, blurring the professional actions of the Public Accountant. Transgression to the public faith is the conduct most sanctioned by the Central Board of Accountants –CBA–. The purpose of this study is to analyze the association of academic and socio-labor factors in the defraud of the public faith in the exercise of Public Accounting. From the academic point of view because education is linked to professional practice and socio-labor issues due to laxity in audit practices, flexibility and the principle of autonomy. The methodology used was a documentary review, therefore, the information corresponds to a secondary source. The results of the inquiries regarding the formation of public accountants in Colombia show that the academic credits of public accounting in the country range from 133-175; of this, the participation of ethics and social responsibility matters is between 0 to 4 credits (percentage: 0% to 3.6%). With regard to academic content, preliminary data indicate that, among five institutions of higher education in the country that offer the public accounting program, public faith as a subject, is only contained by a university at the end of the degree. Other data identified in the documentary tour dates from a field work that uses an interview to address a group of accounting students and teachers, among its results it was found that 100% of the people interviewed refer to the public faith as synonymous with trust, although the meaning of this relationship is not deepened or broadened; however, they suggest that it has to do with acting in accordance with the law and norms. Likewise, all interview participants point out that the issue of public faith is tackled tangentially during undergraduate training but requires more depth and research in this regard. From the labor point of view, the proliferation of public accountants in Colombia produces excess supply. In conclusion: universities must adapt the public accounting program to the requirements of suitability, technical and moral.
- ÍtemLos desafíos éticos en el ejercicio de la profesión contable en el marco de la revisoría fiscal(Universidad Cooperativa de Colombia, Facultad de Ciencias Administrativas, Contables y Comercio Internacional, Especialización en Revisoria Fiscal y Auditoria Integral, Santa Marta, 2019) Azocar Pinto, Maira Alejandra; Pérez López, Karla María; Rodríguez García, Cristina Isabel; Polo de Lobatón, GregoriaThe present investigation has the purpose of knowing the ethical challenges that the public accountant must face when exercising as a tax auditor in Colombia, for this purpose a descriptive qualitative epistemological approach was used, the technique used was the bibliographic review, where the verification of the sources and of the literature played a very important role since during the execution of the work he found innumerable writings and authors that have referred to the subject of ethics that the public accountant should have. All of the above leads us to the problem of our research. What are the ethical challenges that arise in the exercise of the accounting profession within the framework of the Fiscal Auditor? Finally, it can be concluded that ethics together with a constant updating and knowledge of standards become an indispensable tool to face all the scenarios and aspects that will be faced during the fiscal review exercise.
- ÍtemRetos de la revisoría fiscal en el contexto normativo colombiano frente a la expansión de fraudes económicos y financieros en los últimos diez años(Universidad Cooperativa de Colombia, Facultad de Ciencias Administrativas, Contables y Comercio Internacional, Especialización en Revisoría Fiscal y Auditoria Integral, Santa Marta, 2019) Abril Chinchilla, Lizeth Karina; De La Cruz Polo, Deyaneth Patricia; Domínguez Velásquez, Lida Johana; Agudelo, María VictoriaThe tax audit is a supervisory body, instituted by Colombian legislation for the operation of some companies, its work transcends the sovereignty of the review of the financial statements and is located in a professional activity tending to control the resources of the entity; monitor regulatory compliance and bylaws; oversee internal control policies and the safeguarding of the entity's assets; and audit the financial statements on which economic decisions will be made. Thus, the present investigation was based on analyzing the challenges of the fiscal review in the Colombian regulatory context in the face of the expansion of economic and financial fraud in the last ten years. Methodologically, the work was carried out through a qualitative study, conducted from a review of the regulations and accounting literature framed on the subject. As more relevant results, the tax auditor's office as a control and surveillance body faces a critical environment that involves the development of criminal acts that make use of its actions to legitimize fraud, thus concluding that the fundamental role of the Public Accountant in activity The review is based on strengthening the profession through the deepening of a critical, autonomous and independent thinking, which ensures the integrity of the financial information of the companies and contributes to the rescue of the good image of the accounting professional in the society.
- ÍtemAnálisis e implementación de mejoras del sistema de control interno de la empresa corcel consultoría e interventoría Ltda(Universidad Cooperativa de Colombia, Facultad de Ciencias Administrativas, Contables y Comercio Internacional, Especialización en Revisoria Fiscal y Auditoria Integral, Santa Marta, 2019) Camacho Cantillo, Vanesa Carolina; Redondo Restrepo, Liliana Patricia; Marmol, MartaYears, the company has grown rapidly and for this reason, the management of the company is faced with the need to improve their processes and optimize the control of their resources and activities. For this reason, it is proposed to diagnose the current situation in the area of internal control for the company CORCEL Ltda., Based on the parameters defined by the COSO Report, in order to propose adjustments to said system in accordance with the weaknesses and needs of the business. To evaluate the internal control system, the following instruments are used: 1. Survey Mainly the design and application of a survey with closed type questions related to the different control agents is made, based on the COSO report. The objective of the survey is to evaluate all the components of internal control from the perception of the strategic, tactical and operative part of the company. Five components of Internal Control are valued: 1. Control Environment, 2. Risk assessment, 3. Information and Communication, 4. Control Activities and 5. Monitoring. The survey is applied in the form of a personal interview to three individuals related to the administration of the business, but at a different hierarchical level. In this way a survey is applied to the General Manager of the company, another to the Accountant and one last to the Head of Field. The purpose of evaluating the internal control from these three instances, is to validate the results obtained with the diagnosis, since it must be taken into account that the perception and intentions about internal control can be some for the Manager of the company, and the perception of employees other. 2. Observation and documentary verification. Through the request and analysis of documentation, we seek to identify and describe the activities of the different areas of the company, and the effectiveness of the respective controls. Among the results are: Control environment: With an average score of 2.12, the minimum compliance of the internal control system is determined in terms of the control environment. Risk assessment: With an average rating value of 1.98, the level of compliance for this item is minimal. Information and communication: The average grade obtained is 2.56, also located at a minimum level of compliance. Control activities: Average rating of 2.77, which establishes a minimum level of compliance. Monitoring: The average rating for monitoring is 1.33, placing it at a zero compliance level. Audit activities are not carried out on processes and procedures. During the audit process, it is established that the management of the company does not see the importance of internal control and the implications of the risks that are run by the flaws in this aspect. In this respect, awareness is generated around the issue.
- ÍtemDiseño del sistema de control interno para el área de facturación de la empresa Cordilleras s.a.s(Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Especialización en revisoría fiscal y auditoría integral, Ibagué, 2019-01-08) Sáenz Guasca, Pedro Nel; Orozco Sierra, Deina Ruth; Juárez Suasnábar, Jimmy Williams; Hernández Aros, Ludivia; Triana Bustamante, Manuel FernandoThe purpose of this study is to evaluate and implement the internal control system in the billing area of the Cordillera SAS ESP company, which is a company with principal domicile in the city of Medellín whose economic activity is the collection, treatment and distribution of water . It has a branch in the city of Honda Tolima, where it provides public service of aqueduct and sewage to the municipality. The study begins with the identification of the current regulation of internal control, through a diagnosis of the processes and procedures that contribute to the fulfillment of the objectives established by the entity. For this, a descriptive quantitative methodology was used to gather the required information. A checklist was also applied to verify the level of compliance with controls at the strategic, management, monitoring, documentation and risk control levels. Finally, a proposal is presented for the design of the functions manual and procedures manual for the internal control system in the billing area of the Cordillera SAS ESP company, which allows timely mitigation of the risks present within the company, in order to protect adequately the interests of the entity.
- ÍtemEvaluación del control interno para el área financiera del Hospital Regional del Líbano E.S.E.(Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Contaduría Pública, Ibagué, 2019-02-28) Henao Castaño, Mónica Jazmín; Silva Cuellar, Diana Patricia; Salas Vargas, Gloria Patricia; Hernández Aros, Ludivia; Triana Bustamante, Manuel FernandoThe importance of internal control is to outline an appropriate mechanism to support the efforts of public entities in order to reasonably guarantee constitutional principles and adequate financial management to achieve better levels of productivity. The present work called Evaluation of the Internal Financial Control System for the Regional Hospital of Lebanon E.S.E. It is done in order to identify weaknesses in internal control presented in this financial area of the company. It is important to highlight that this area is one of the most significant in the organization and, therefore, is highly relevant not only for the work team but also for the company, since with the final results of this evaluation it will be possible to proceed to make the improvement plans necessary to optimize the final findings. The present study is qualitative, applying the descriptive methodology which will consist of the diagnosis of the problem that is presented within the internal financial control of the Regional Hospital of Lebanon E.S.E; In the same way, the case study will be applied according to the Yin methodology, taking into account the phases of: Case study design, study case management (preparation and data collection), case study analysis, and report preparation of case study (Yin, R, 2009). On the other hand, it is important to mention the importance of the changes that accounting has had in Colombia, therefore the application of the new regulations will also be verified, for the case of the Regional Hospital of Lebanon E.S.E. mainly that issued by the General Accounting Office of the Nation, taking into account the classification of entities issued by the Interinstitutional Committee of the Commission of Public Finance Statistics, for companies that are not listed on the stock market, Companies that do not receive or manage savings of the Public, and Companies that have been classified as such by the Interinstitutional Committee of the Public Finance Statistics Commission according to the criteria established in its Statistics Manual; thus the things, the Regional Hospital of the Lebanon E.S.E. is within that classification. This study provides an important contribution to understanding the issue of internal control, due to the need to know the regulations that govern it, its interpretation and correct application of this valuable tool.
- ÍtemCambios estructurales en el sistema tributario colombiano: leyes 1739 de 2014 y 1819 de 2016(Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Especialización en Gerencia de Impuestos, Montería, 2019-02-28) Dueñas Espinosa, Margarita María; Suarez Amín, Ana María; Daza Riveros, Abadías; Moreno Vergara, Nini PaolaThe purpose of this study was to analyze structural changes in the Colombian tax system with the approval of laws 1739 of 2014 and 1819 of 2016. The sources used are mainly information generated by various studies conducted in Colombia by state entities and experts in the field of which take their arguments to make a reflection that seeks to examine the scope of each of these reforms within the tax system and its effects on the economy of Colombians.
- ÍtemDiseño de un sistema de control interno del proceso de atención a pacientes con enfermedades agudas de la IPS Clinical House S.A.S.(Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Contaduría Pública, Ibagué, 2019-03-01) Arévalo Soto, Jeferson Orlando; Bonilla Romero, Diego Armando; Orjuela, Hanna MariettaThe objective was to design a system of internal control of the care process for patients with acute diseases of the IPS CLINICAL HOUSE S.A.S. For this, a quantitative methodology of descriptive type was used to collect the required information. The population consisted of 80 collaborators of the IPS CLINICA HOUSE belonging to the administrative, commercial and assistance area. A probabilistic sampling of random selection was carried out to apply a survey to 52 workers linked to the company. A checklist was also applied to verify the level of compliance with controls at the strategic, management, monitoring, documentation management and risk control levels. In the results, we identified the different internal control systems that can be applied in the care process for patients with acute diseases in the IPS at the national level. Next, the instruments were applied and the level of the internal control system that the IPS CLINICAL HOUSE S.A.S has currently implemented in the process of caring for terminally ill patients was evaluated. In accordance with the shortcomings and requirements, an internal control system was proposed that allows management to establish control policies, control tools and verification of compliance with the proposed goals, emphasizing risk management in the different processes that are critical for the care of patients with acute disease in the entity.
- ÍtemDiseño del sistema de control interno para los departamentos de cartera y tesorería de la empresa ROOTT+CO S.A.S.(Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Contaduría Pública, Ibagué, 2019-03-15) López Loaiza, Marcela; Castro Espinosa, Carolina; Lastra Sánchez, Fredy Marcelo; Hernández Aros, Ludivia; Triana Culma, AmparoA good internal control design will allow the company ROOTT + CO to measure and verify the efficiency of its management in terms of achieving the objectives set, providing a level of prudent security in achieving them; It will also allow you to optimize your procedures, safeguard your resources and ensure the good performance of your employees, which is why you create the need to design an Internal Control system for the portfolio and treasury departments, starting from the diagnosis of internal factors and external according to weaknesses, opportunities, strengths and threats; then, going on to the characterization of these two areas, which is done according to the qualitative research method, where it starts by means of observation, interviews and checklists applied to the manager, portfolio manager and treasury and area assistants, then a model of policies and procedures is proposed for these areas under study and finally, an evaluation tool is presented that will allow the company to manage and adjust its strategies from short to long term. As a result of the previous analysis, it is established that the ROOTT + CO company has a poor management of controls in the portfolio and treasury area, which prevents the fulfillment of its objectives. It also identifies weaknesses in the training of personnel, not they have documented credit and treasury policies, there are no documented procedures for these two areas and they do not have an evaluation system that allows them to measure compliance with the objectives or strategies proposed for the areas under study.
- ÍtemMecanismos de recolección de las pruebas del auditor forense en la etapa preliminar de un proceso penal(Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Contaduría Pública, Ibagué, 2019-03-15) Hernández Jaramillo, Diana Alejandra; Sánchez Vizcaya, Diana Sofia; Peña Arbeláez, Germán Januario; Álvarez Giraldo, Naydu
- ÍtemEvaluación de la administración del riesgo financiero en la institución educativa técnica Joaquín París(Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Especialización en Revisoría y Auditoría Integral, Ibagué, 2019-05-14) Sierra Cardozo, María del Pilar; Calderón García, Magdally Elisa; Ramírez Aya, Juan Carlos; Rubio, Gustavo; Villalba Ramírez, Gerson LuisThe evaluation of the financial risk management of the Joaquín Paris Technical Educational Institution is important to know and diagnose the existing financial risks that allow defining the preventive strategies necessary for risk mitigation. The educational institution, in accordance with the regulations that regulate it, implemented the risk management manual where it identified the different risks of the entity, but did not monitor and update these, making it necessary to evaluate the financial risk management, which allow to know and update the existing risk matrix, and according to this assessment, make an improvement plan, which allows in the future avoid, reduce, share or assume the risk. At the methodological level it is a descriptive study, of participative action where it starts with the initial exploration of the subject, then through the risk matrix the institution was diagnosed and finally, an improvement plan is elaborated. The results showed a total of 10 risks, 40% of them were classified in the area of moderate risk, 30% in the upper area and the remaining 30%, were assessed in a low risk area, according to the analysis Two risks were classified as having an unacceptable impact but with a rare probability of occurrence, therefore they are not considered a threat to the Institution, it is considered that risk management can prevent the materialization of these or reduce their impact. Of the eight identified in 2011, according to the evaluation carried out, it was determined that they were not in accordance with the processes carried out by the Institution; therefore, they were not taken into account.