Publicación:

Estudio diagnóstico de auditoría estratégica para la Caja de Compensación Confenalco Tolima

Resumen

These entities have been recognized, from their origins, as leading institutions in the formulation and execution of social programs, which highlights the importance of this issue, a leadership that the Colombian Government has recognized, in different circumstances, assigning them social functions that would correspond to it. to the State constitutionally, given the need to generate solutions to the serious social and economic problems facing the country. These new situations have required on the part of the savings bank system the need to implement strategies to generate more income, have a greater and better infrastructure, greater demand for specialized human resources, better administrative planning, application of technology, and therefore demands from the State. the application of adequate control and surveillance mechanisms. Added to all of the above is the growing tendency to be self-sufficient in generating income. Since the compensation funds are a clear expression of a private law actor, financed by contributions from the business sector, but with an important action in the public sphere due to the social nature of the benefits they generate, which is why they stand out as operators immersed within the structure of the economic and social complex of the country (Caballero-Herrera, 2005), it is important to verify the strategic possibilities of business growth within the framework of the SDG Sustainable Development Goals, as well as to verify the degree of compliance for with the users, beneficiaries of which many are salaried and the country's employers.