- ÍtemEvaluación de los riesgos del inventario para prestación de servicio de la empresa multiservicios de la Guajira y Cia Ltda.(Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Especialización en Revisoría Fiscal y Auditoria Integral, Santa Marta, 2023-08) Payares Habeych, Nathalya; Rincón Jiménez, Nelyis María; Martha MarmolIn the present work, we will be able to find methods to better manage the inventory acquired for the provision of specific services, taking into account how progress has been made to date in many mechanisms that can help with the time available for this, the efficiency and the accuracy with which it is counted to make important decisions for the improvement of the company. The basis of this company is the provision of its services using this inventory that we mentioned as an input, hence the importance of managing it, by implementing new methods, it seeks to maintain timely control and in turn have accurate and accurate real-time information. reliable. Depending on the form and type of inventory that a company has, inadequate management of that inventory can lead to excess orders for materials that cause the need for more physical space for storage, make it difficult to manage and, in the long term, cause obsolescence and machinery, the lack of maintenance as occurs in MULTISERVICES shortening its period of life. On the other hand, a low number of stocks in inventory can lead to stock-outs. These breaks can cause dissatisfied consumers or stoppages in the company's production. Interestingly, good inventory and warehouse management can put an end to these problems and ensure the proper functioning of the company. In essence, inventory management is a vital measure for companies, which, however, in the day-to-day business of companies is often forgotten and left aside.
- ÍtemEvaluación del sistema de control interno en el área de tesoreria de la empresa Inversiones Glana Ltda.(Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Especialización en Revisoria Fiscal y Auditoria Integral, Santa Marta, 2023-07) Monsalvo Caviedes, Stefany Paola; Villa Serna, Kelly LorenaThe risk in the companies is something that is always present in the operations, transactions performed daily, it is necessary to create actions to help mitigate these risks or move them to not affect the safety of the company, that is why we rely on the operations of the company INVERSIONES GLANA LTDA, a company dedicated to inter-municipal cargo transportation services by road for 14 years, its center of operations is located in the city of Santa Marta. It is a very competitive company that to date not only has its own vehicles but also outsourced ones, which indicates an increase in its operations where 70% of its income is due to its main activity. In order to fulfill its clients, which has increased over the years, this company has to guarantee the accomplishment of the cargo trips to its clients in compliance with the time and condition of the merchandise. For this the role of the treasury department is very important since they are in charge of giving the money for the realization of the trips, in many cases and as usual these advances are delivered in cash which makes the volume of travel is equal to the volume of cash handled by the department. That is why we designed a risk matrix and with this we started the development of our objectives which is to describe the internal controls in the treasury area of the company Inversiones Glana Ltda. And in this we observed that the company does not have physically documented procedures and the controls they establish are weak against the risk of handling cash payments. Identify the risks in the treasury area of the company Inversiones Glana Ltda, in the process of advance payments for the trips made daily by the drivers. Despite shielding its facilities with security cameras, the risk of handling so much cash is still quite high. That is why after studying the risk matrix we defined some actions to be taken to counteract the situations that arise, these internal control guidelines are to minimize risks and achieve reasonable security in the treasury area of Inversiones Glana Ltda.
- 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.
- ÍtemEvaluación de los riesgos en los procesos de contratación, pago de nómina y retiro de personal de la empresa Forestales Maderas y Embalajes S.A.S(Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Especialización en Revisoría Fiscal y Auditoría Integral, Santa Marta, 2023-07-12) Dangond Peñaranda, Sandy; Pardo Lozano, Yomaira; Marmol Daza, MarthaThe present work is a report where a description of the main processes that are handled in the area of human resources was made, such as: the hiring process, payroll, and retirement of personnel from the private company FORESTALES MADERAS Y EMBALAJES S.A.S, located in the city of Santa Marta. In the same way, the different risks that exist in each process were identified, analyzed and evaluated in order to design an action plan, so that the organization carried out the respective treatment and monitoring of the identified risks. To achieve these objectives, direct observation tools, interviews and the application of a risk assessment method based on ISO 31000 were used. The recommendations to mitigate the risks at a reasonable level are reflected in a report in order to achieve a adequate selection of personnel, hiring and payment of the payroll, allowing maximum employee satisfaction, reasonably reducing the impact of the main risks, safeguarding the integrity of the resources and optimizing the Organization's finances.
- 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.
- ÍtemSistema de control interno en el departamento de tesoreria de la empresa Distritodo V.S. S.A.S.(Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Especialización en Revisoría Fiscal y Auditoría Integral, Santa Marta, 2023-07-14) Gulloso Martínez, Yuli Andrea; Rojas Segovia, Ricardo; Ospino Delgado, Jose Gregorio; Mármol, MartaThe internal control system has become a very important tool for organizations, promoting continuous compliance with institutional objectives, in addition to being useful, it protects the interests of the company, guaranteeing reliability in its operations, it also allows auditing techniques and fiscal auditing are carried out efficiently because they are based on security allowing the constant evaluation of the risks of their operations and also protects the assets in a reasonable way. The present work was prepared based on different books of the accounting branch, financial audit, and the COSO ERM report, for this the information of the company DISTRITODO V.S. S.A.S., to know the internal and external factors in which it operates, on the other hand, it was necessary to conduct interviews and apply internal control questionnaires to those responsible for cycles analyzed at work, in order to know the current situation of the company Once those weaknesses have been identified, the probability of occurrence will be evaluated in terms of the impact it has on the objectives of the organization.
- 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
- 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.
- ÍtemLas BIC como nuevo modelo de empresa en Colombia(Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Especialización en Revisoría Fiscal y Auditoria Integral, Santa Marta, 2023-07-26) Medina Castro, Olga Margarita; Jaimes Rodríguez, Blanca Nidia; Jiménez González, María ElenaThe purpose of this paper is to study the BICs, because this new generation of companies has the purpose of going beyond the financial benefit for its shareholders; simultaneously combines economic activity with the possibility of contributing to the environment, worker welfare and community interests (gender equity, inclusion, cultural diversity), among other interest groups, with a view to promoting social, environmental and country's economy, The objective of this project is to establish, Design a guide for the verification of compliance with the legal requirements defined by the Colombian Law for Beneficial Entities of Collective Interest (BIC).
- ÍtemEvaluar los riesgos en el área de compras de la empresa Forestales Maderas y Embalajes S.A.S(Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Especialización en Revisoría Fiscal y Auditoria Integral, Santa Marta, 2023-07-12) Rodríguez Martínez, Andres; Bustamante Gutiérrez, Bridney; Marmol Daza, MarthaThe business structure must be built, taking into account the possible scenarios with which it interacts, where key aspects such as the human resources area, the financial area, or the commercial area, just to name a few, must be planned taking into account the risk, since modern management, by establishing said element, allows to foresee some variables that can be influenced in favor of the organization in terms of value generation through improving processes, procedures, action plans, which lead to the scope of the purposes missional and strategic of the organization. The present investigation has the purpose of analyzing the risks of the processes and sub-processes of the purchasing area of the company Forestales Maderas y Embalajes S.A.S, using the descriptive approach applying a case study, in this context interviews and observation were used as sources. of information, interacting with the collaborators of the organization, as well as its clients and suppliers.