Publicación:

Organizaciones dedicadas al futbol un plan de control y aseguramiento de la información financiera

Resumen

Colombia’s football organizations –at the same that in the international field-, have been involved in various corruption issues and Money laundering; which began to be evident in the 80’s, existing an almost absolute control by drugs, thus marking dark years for this industry and the country (ORTEGÓN PULIDO & ROJAS, 2011); besides highlighting deficiences in controls that allow perceive the financial crimes that were commited at the correct time in football clubs. The following article, derived from the research project entitled "The socio-economic analysis of football", shows a proposal concerning control and assurance of financial reporting applied to football clubs, in order to prevent financial crimes; For this reason, research is supported the stakeholder theory by the theory of accounting and control and adjacently. Methodologically the item is of mixed character that combines quantitative, qualitative and documentary data is supported in scientific papers and unscientific. After the triangulation of information, it’s concluded that the football industry has many risks at the moment of executing financial bud gets, so it’s neccesary to regulate the internal control system each of this clubs.