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- ÍtemAnálisis de los riesgos en el área de cartera en la empresa Cooptermarit(Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Especialización en Revisoría Fiscal y Auditoria Integral, Santa Marta, 2022-11-01) Diaz Herrera, Alfredo Jose; Pérez Gutiérrez, Harold Jose; De La Vega Rada, Dayro Alberto; Marmol Daza, MarthaThe professional practice was developed in the COOPTERMARIT Company, in the portfolio area, developing information review activities and the operation of each one of the activities involved in the area directly and indirectly. In the development of our professional practices, we managed to consolidate some knowledge related to auditing, which is conceptualized as follows: "Inquiry process, verification and information gathering that allowed us to verify compliance with the documented procedures in a respective area of the company ”. The audit was divided into 3 important phases in its development, the first was to carry out the planning, which organizes and coordinates all the activities in time and space of the audit, the second phase is the execution of the activities that allowed us to collect evidence and findings to support our verification, and finally we carry out the final phase which is the preparation of the audit report where the auditor's opinion is given and its final consolidation in the report.
- ÍtemAnálisis de riesgos del área de compras de la empresa del sector funerario de jardines de paz de Santa Marta Ltda.(Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Especialización en Revisoría Fiscal y Auditoría Integral, Santa Marta, 2023-07-13) Bornachera Lasso, Wendy Paola; Bohorquez Rivera, Lizeth María; Pacheco Tovar, José Armando; Mármol, MartaJardines de Paz de Santa Marta Ltda., is a private cemetery park located in the city of Santa Marta, Department of Magdalena in Colombia. According to its statutes, it is a company committed to providing and offering comprehensive funeral services in a professional and humane manner, providing a total funeral service; for which, it has seven wake rooms, an exclusive chapel for its clients, a crematorium and a cemetery park.Its legal data originates in 1973 when the company that currently revolves under the name of Jardines de Paz de Santa Marta Ltda. was incorporated. Its business model is part of offering a natural environment of large forests and beautiful gardens. ready for funeral services.
- ÍtemAnálisis de riesgos en el procedimiento de dotación del departamento de talento humano en la empresa Servivarios Gestión temporal S.A.S(Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Especialización en Revisoría Fiscal y Auditaría Integral, Santa Marta, 2022-10-13) Díaz Reyes, Edgar Andrés; Nuñez Rojas, María Fernanda; Mármol Daza, MarthaThe objective of the investigation is to elaborate a risk analysis of the Human Talent department in the company Servivarios Gestion Temporal S.A.S based on the administration procedures concerning this area, specifically, in the Provision and Supply procedure. Likewise, learn in depth about the business organization, as well as its organizational structure. On the other hand, the methodology used was descriptive with a qualitative approach.
- ÍtemAnálisis del control del área de inventario en la empresa frutera de Santa Marta S.A. Frutesa(Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Especialización en Revisoría Fiscal y Auditoria integral, Santa Marta, 2021-02-02) Palacio Socarras, Belkys María; Arias Mendoza, Ofir María; Yepes Rodríguez, Lina MariaThis degree work was carried out in the company Frutera de Santa Marta S.A "Frutesa S.A" dedicated to the agro-industrial production of bananas; This company has a track record and recognition in the banana sector; In carrying out this investigative process, the controls and processes that said company had established in the inventory area were identified with the aim of making recommendations that would allow it to improve its processes and procedures by implementing new policies that would help reduce the inherent risks associated with the area. of inventories in banana production; subsequently, actions and recommendations were established that would allow the continuous improvement of the processes through the implementation of procedure manuals and risk matrices where risks and actions or recommendations were identified according to the level of risk identified; Finally, the pertinent recommendations were made and it is hoped that with this work the company "Frutesa S.A" can continue to improve its controls and organize itself in such a way as to provide reasonable security in all its operations; where efficiency and effectiveness help to improve its operations and it can consolidate itself more solidly and be more competitive in national and international markets.
- 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.
- ÍtemAnálisis del riesgo del efectivo en la sociedad por acciones simplificada Gafimope SAS(Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Especialización en Especialización en Revisoría Fiscal y Auditoria Integral, Santa Marta, 2023-07-21) Granados Peñate, Ana Milena; Brito Pacheco, Luis David; Mármol Daza, Martha de Jesús
- 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.
- 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.
- ÍtemAnálisis y evaluación del sistema de control interno en el proceso de inventario de la compañía Empresar S.A.(Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Especialización en Revisoría Fiscal y Auditoria Integral, Santa Marta, 2022-03) Arenas Rodríguez, Fredy Jair; Bolaño Gámez, Lina Paola; Bornachera Aritama, Nadia Marcela; Mármol Daza, Marta de JesúsThe main objectives of the work presented below are to carry out an analysis of the reasonableness of the balances of the financial statements corresponding to the balance of the inventory account and to carry out an evaluation of the effectiveness of compliance with the internal control processes established by the company; To execute these objectives, a physical inventory will be taken to validate 100% of the stock and for the evaluation of controls, an understanding of the processes will be carried out and evidence will be requested of each of the activities carried out that intervene within the process of inventories, from the order request to the dispatch of merchandise to the customer; The control that the company has in the execution of the physical inventory taking procedure will also be validated. The audit procedures carried out will be carried out taking into account the international auditing standards, which serve as a guide when executing this type of external audits, it is recommended to carry out an adequate planning of the work that will be executed, this will be a step effective in the audit since it allows establishing the extension and scope of the tests, as well as the human resource that will be needed.
- ÍtemAproximación a un concepto de auditoría integral(Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Especialización en Revisoria Fiscal y Auditoria Integral, Santa Marta, 2020-02-19) Fernández Granados, Hector Luis; Leiva Quiroz, Manuel Arturo; Nuñez Arredondo, Edwin Alfonso; León, Juan CamiloThe Integral Audit is determined as a quality assurance approach, because it allows us to respond to the growth of the organization to determine the degree of reasonable security, in accordance with the complexity of the intermediary operations and administration systems that are changing today. It should be noted that the comprehensive audit is a comprehensive and comprehensive organizational evaluation methodology, which facilitates the processes of diagnosis, analysis and business projection, integrating the objectives of the audits of a legal, financial, operational, social and social nature. Environmental, among others. This document aims to build a concept of Integral Audit from a historical analysis of the challenges and changes that have been presented from a globalized environment. For this reason, theoretical references that should understand the evolution of the audit over time will be used. The methodology of this systematic analysis of literature is documentary research, which according to (Lara, 2013) It consists of an analysis of written information on a given topic, with the purpose of establishing relationships, differences, stages, postures or current status of knowledge regarding the subject under study.
- ÍtemAuditoría de cumplimiento de las normas internacionales de control de calidad de la empresa Gestión Financiera y Contable S.A.S(Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Especialización en Revisoría Fiscal y Auditoría Integral, Ibagué, 2020-12-03) Cerquera Carvajal, Linda Cardet; Guzmán Galeano, Glizeth Girlena; Londoño Bastilla, Leidy TatianaThe objective of this study is to carry out an Audit of compliance with the international quality control standards of the company GESTIÓN FINANCIERA Y CONTABLE S.A.S; company legally constituted and registered with the UAE Central Board of Accountants as an entity that provides services for accounting science, whose mission is to offer tax, accounting, financial and administrative solutions through timely, efficient, safe and innovative accompaniment; through outsourcing services, audits, tax audits, financial planning and consultancies that seek to generate growth and continuous improvement to clients, applying the most modern work techniques with the best methodologies, complying with current legal regulations. According to the above, it was possible to execute, design and prepare the Audit plan in compliance with the provisions of the international quality control auditing standard (NICC1) by deepening the International Auditing Standards NIA and Decree 2270 of 2019 Accounting, financial reporting and information assurance standards. When executing this audit plan, it is concluded that the company GESFICON SA complies partially, but not totally, with the established quality control standards, however, there are opportunities for improvement that can guarantee an optimal development in its activities of the accounting science.
- ÍtemAuditoría de cumplimiento de las obligaciones tributarias de los impuestos de orden nacional, departamental y municipal de la empresa Agroinsumos Cajamarca para el periodo 2019(Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Especialización en Revisoría Fiscal y Auditoría Integral, Ibagué, 2021-03-18) Buritica Sierra, Angie Cristina; Florian Masmela, Paula Dahiana; Hernández Aros, LudiviaThe present degree work of the specialization of fiscal auditing and comprehensive audit, is based on conducting an Audit of compliance with the tax obligations of national, departmental and municipal taxes of the company Agroinsumos Cajamarca for the period 2019. To do so , the national, municipal and departmental regulations in the tax area were analyzed, identifying which of these are mandatory for Agroinsumos Cajamarca, and from there, determining if the company has complied with its obligations during the taxable year 2019. From In this way, a compliance audit was developed following the compliance audit parameters - planning, execution, reporting and monitoring. Within the work presented, different substantive and control tests are carried out that provide solid bases for the audit report. The foregoing, accompanied by recommendations for improvement, making it easier for the owner of the company to know the legal consequences and the sanctions established by law that may affect the ongoing bet and the continuity of the organization.
- ÍtemAuditoría de gestión de la calidad de los servicios prestados a los usuarios de la unidad de urgencias de la ESE hospital local San José, municipio Puebloviejo, departamento del Magdalena(Universidad Cooperativa de Colombia, Posgrado, Especialización en Revisoría Fiscal y Auditoría Integral, Santa Marta, 2022-01-31) Russo González, Elaine Dennis; Mármol, MartaHospital medical care in Latin America has represented a milestone of social review, since the consideration of a quality service has awakened the need to have management indicators that, framed in the quality of the service provided, take into account that the structure, processes and results of medical care are determined based on customer satisfaction. In this context, the present investigation was based on applying the quality management audit in the services provided to users of the emergency unit of the E.S.E. San José local hospital, Puebloviejo Municipality, Magdalena Department. Methodologically, the research is descriptive, crosssectional, the population was made up of 2504 users of this service in the period between April 1 and June 30, 2020; the sample was formed from a size of 384 patients; and its integration incorporated as criteria; patients over 18 years of age, patients under 18 years of age with adult companions who have attended the service, patients with compromised state of consciousness or impaired cognitive development with adult companions who have attended the service. As a general conclusion, it can be said that the studied hospital unit does not fully comply with the quality criteria required in Colombian legislation, therefore, it is recommended to establish user care policies in order to improve: the times given for the responses to patient concerns; the procedure for admitting patients to the institution; the policies and conditions of cleanliness, hygiene and safety, the infrastructure conditions of the hospital to guarantee that they are in harmony with the health service offered.
- ÍtemAuditoría de gestión social en la asociación de autoridades tradicionales indígenas Wayüü Oloijirawa Aguaipa(Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Especialización en Revisoría Fiscal y Auditoría Integral, Santa Marta, 2023-08-03) Guerra Rojas, Johon Jairo; Mármol Daza, Marta de JesúsThe Association of Traditional Wayüü Oloijirawa Aguaipa Indigenous Authorities (A.A.T.I.W. OLOIJIRAWA AGUAIPA), is a Non-Profit Entity (ESAL), whose corporate purpose is based on improving the quality of life of its population. Its objectives are aimed at supporting the socio-cultural and sustainable development of the indigenous population of the department of La Guajira, with the purpose of achieving better living conditions from a differential approach that guarantees the right to education, decent health, the strengthening , the preservation, and promotion of the cultural values of the ethnic group, and respect for the diversity of its natural and ecological resources and with a purposeful nature. The A.T.I.W. OLOIJIRAWA AGUAIPA, was created on July 31, 2021 of the Constitutive Act of Uribía, registered in the Guajira Chamber of Commerce on August 25, 2021, located at Km 75 of the railway that leads from Maicao-Uribía, from its creation the foundation has managed a strict criterion of promotion or alliance with other entities that pursue similar purposes without compromising the economic stability of the association, for which it implements and develops prior consultations with indigenous communities on all issues that address to improve the quality of life for the members of the community.
- ÍtemAuditoria del control interno del adecuado almacenamiento y utilización de los fertilizantes para la producción y exportación del banano en las fincas bananeras administradas por el grupo AGROVID(Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Especialización en Revisoría Fiscal y Auditoría Integral, Santa Marta, 2023-09-27) Andrade Reyes, Lisbeth Carolina; Manjarres Padilla, Humberto Shneyder; Amaya Parada, Sandra MilenaThe purpose of this study is to establish the scope of the Review Prosecutor as a commission, within the AGROVID company In order to determine how it can guarantee the import and export of the product, not only in the indicated time but also taking into account social responsibility in favor of the environment, and the quality of their products.For this, a research methodology was used within the study area in order to define how the work is carried out within the banana company, making an analysis that allows us to define the internal processes that lead to the fulfillment of the main activity.
- ÍtemAuditoria en gestión comercial empresa dotaciones y servicios de Colombia SAS Dysicol SAS(Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Especialización en Revisoría Fiscal y Auditoria Integral, Santa Marta, 2023-07-14) Villa Villar, Angelica María; Romero , María Auxiliadora; González Narvaez , Viasney; MarmolThe Commercial Management Audit of the Company Endowments and Services of Colombia Dysicol SAS. It was prepared in order to add value to the entity, establish the degree of effectiveness and efficiency with which material and financial resources have been used and improve operating methods and increase profitability with constructive purposes and support for their needs. The company has various controls for the management of each of the processes that are carried out, but they do not give the respective post-sale follow-up to their clients. For this, the specifications on the Management Audit and its applications within a company that includes the entire process for the development of the Audit such as: Preliminary and Specific Planning, Execution and Communication of Results were investigated and studied. In addition, you will find the practice with its entire process, Evaluation of Internal Control and the Audit Report with their respective comments, Conclusions and Recommendations that will contribute to improving the efficiency and effectiveness of the operations of the commercial System.
- ÍtemAuditoría financiera a las cuentas por cobrar de la empresa Sida S.A. al 31 de marzo de 2020(Universidad Cooperativa de Colombia, Posgrado, Especialización en Revisoría Fiscal y Auditoria Integral, Ibagué, 2021-05-04) Osorio Fonseca, Natalia; Guerrero Vizcaya, Leydy Tatiana; Hernández Aros, LudiviaThe purpose of this work is to carry out a financial audit of the accounts receivable of the Sociedad Importadora de Automotores (SIDA S.A) as of March 31, 2020; SIDA is a company owned by private investors with limited liability, supervised by the Superintendency of Companies, which is dedicated to the commercialization of vehicles and agricultural machinery, and everything related to the sale of spare parts and the provision of technical service thereof. . The study begins with the preparation of a planning memorandum of the accounts receivable of the company, this in order to define the objectives of the audit and the scope of the work to be carried out and which will be executed with an audit plan , collecting sufficient and valid evidence that supports the report to be presented, as a result of the established order, with its respective recommendations, in favor of the internal analysis of the entity; Once the audit has been carried out, it is evident that the financial statements of the company, in their figures, faithfully demonstrate the reality of the company in terms of its accounts receivable, which present a percentage of less than 0.4% in accounting errors or omissions. of some documents.
- ÍtemAuditoría financiera a los activos corrientes de distributol SAS(Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Especialización en Revisoría Fiscal y Auditoria Integral, Ibagué, 2020-05-02) Méndez Torres, Ricardo Andrés; Rodríguez Barrios, Cristian Eliana
- ÍtemAuditoría financiera a los activos fijos de las cuentas equipo médico científico y equipo de transporte, tracción y elevación de la Empresa Social del Estado Hospital María Inmaculada de Rioblanco Tolima al 30 de junio del 2021(Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Especialización en Revisoría Fiscal y Auditoría Integral, Ibagué, 2022-07-22) Murcia Patiño, Luz Mery; Capera Florez, Erika Johana; Reyes Marin, Yenny Rocío; Hernández Aros, LudiviaThe purpose of this study is to carry out a financial audit on the fixed assets of the Social Enterprise of the condition social Enterprise Maria Inmaculada Hospital Río Blanco, Tolima as of June 30, 2021. This process allows verifying the veracity of the financial information, contributing to the prevention of economic inaccuracies according to the accounting policies stipulated for fixed assets. For this, the account of transportation, traction and lifting equipment, and medical and scientific equipment, which 66% of the institution's total assets. In the study, the planning contained in the audit memorandum, the execution, the report and finally the monitoring for the property, plant and equipment group are carried out. When performing the audit, it was observed that there are control deficiencies in the procedures and accounting policy; shortcomings that the organization can correct and improve its controls. Therefore, So It must continue monitoring because of It's necessary implement precautions and thus guarantee the optimal conditions of fixed assets, avoiding economic losses that could cause future damage to the enterprise.