Revisoría fiscal y auditoria integral
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Publicación Restringido Estudio de caso dictamen de la revisoría fiscal(Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Revisoría Fiscal, Pereira, 2024-03-15) Guzmán Morales, Maribelly; Marín Muñoz, Erika Johana; Pineda Bayona, María Constanza; Vallejo Bonilla, Cristian Andrey; Velandia Tamayo, Milena; Universisad Cooperativa de ColombiaEl presente estudio de caso permite desarrollar habilidades y competencias para emitir un dictamen por el revisor fiscal, con el fin de expresar una opinión profesional y objetiva sobre la veracidad, razonabilidad y transparencia de los estados financieros y la gestión integral de la empresa, que posibilite a los stakeholders la toma de decisiones.Publicación Acceso abierto Estudio de caso dictamen de la revisoría fiscal empresa compañia el Sol S.A.(Universidad Cooperativa de Colombia, Facultad de Ciencias, Económicas Administrativas y Contables, Especialización en Revisoría Fiscal y Auditoría Integral, Pereira, 2024-03-14) Moreno Agudelo, Maria Camila; Acevedo Gallego, Daniela; Vallejo Bonilla, Cristian Andrey; Velandia Tamayo, Milena; Universidad Cooperativa de ColombiaEste estudio de caso desarrolla las competencias para emitir un dictamen en un encargo de revisoría fiscal que posibilite a los diferentes grupos de interés comprender la razonabilidad de la situación financiera y la sostenibilidad corporativa. La principal función que tiene el revisor fiscal al emitir un dictamen sobre los estados financieros es una interpretación a juicio propio según sus conocimientos técnicos, para esto es necesario que se desarrolle todo un trabajo de auditoría aplicando las debidas técnicas, este dictamen debe cumplir con una estructura y elementos con el fin de brindar la mayor veracidad y confianza sobre la labor realizada. No obstante, dentro de la opinión del revisor fiscal se debe incluir las normas de información financiera que se usaron para elaborar los estados financieros y si fue posible determinar su aplicación de manera correcta o por contrario se evidenciaron errores o irregularidades que atentan contra la veracidad de la información.Publicación Restringido Estudio de caso dictamen de la revisoría fiscal(Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Especialización en Revisoría Fiscal y Auditoría Integral, Pereira, 2024-03-11) Burbano Perez, Marisol; Vasquez Gutierrez, Juan Gabrie; Velez Gil, Diana María; Vallejo, Cristian Andrey; Velandia Tamayo, MilenaEl presente estudio de caso tiene como objetivo desarrollar las habilidades necesarias para emitir un dictamen en el marco de un encargo de revisoría fiscal. A través de este proceso, se busca brindar a los diferentes grupos de interés una comprensión clara y fundamentada sobre la razonabilidad de la situación financiera y la sostenibilidad corporativa de la compañía “El Sol SA”.Publicación Acceso abierto Propuesta implementación de las normas internacionales de gestión de calidad para la empresa AC RECOR Colombia SAS(Universidad Cooperativa de Colombia, Ciencias Economicas, Administrativas y Contables, Revisoría fiscal y auditoria integral, Ibagué, 2023-02-14) Lozano Caicedo, Angie Tatiana; Oyola, Mónica Yurani; Hernández Aros, Ludivia; Rodríguez Vargas, Dely MilenaEn este documento se da una introducción dentro del marco conceptual de las NIGC y su aplicación dentro de la firma de auditorías AC RECOR SAS, seguido de una contextualización de la organización, lectura de sus entornos, comparación y cumplimiento de los requisitos que se dan dentro de las normas NICC las cuales fueron derogadas por las normas NIGC, en resumen, se realiza un análisis y posterior diagnóstico de la normatividad NIGC en la firma AC RECOR SAS, desde el cual se presentan los requisitos que se deben implementar y las mejoras a realizar desde el sistema de gestión de calidad de la empresa. La implementación exitosa de los Requisitos del NIGC en una firma de auditoría requiere un enfoque integral. Esto incluye una comprensión profunda de las normas, una evaluación interna de la firma para identificar áreas de mejora, la formulación de una sólida política de calidad, la asignación de roles y responsabilidades claros, la implementación de un proceso de control de calidad que incluya la gestión de riesgos, y la promoción de la ética y la independencia profesional. Además, se deben establecer sistemas de documentación y archivo adecuados, proporcionar formación continua a los empleados, supervisar y revisar trabajos de auditoría, llevar a cabo auditorías internas regulares, y comunicarse tanto con los clientes como con los reguladores para demostrar conformidad y abordar deficiencias. Este proceso es continuo y requiere un compromiso constante con la calidad y la mejora continua de los servicios de auditoría.Publicación Restringido Diseño de estrategia para el mejoramiento y funcionamiento del área de cartera en la empresa Litoguia S.A.S(Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Especialización en Revisoría Fiscal y Auditoría Integral, Santa Marta, 2023-09-29) Perdomo Vargas, Eduardo Andrés; Ríos Méndez, Máximo Javier; Mármol Daza, MarthaIn the business field, accounts receivable (portfolio) represent an important item in the structure of the financial situation and cash flows of a company. LITOGUÍA S.A.S., a company whose economic activity is PRINTING ACTIVITIES (1811 CIIU), where our work was carried out and where we managed to strengthen our knowledge related to auditing, which was taken as a professional practice. Said audit was prepared through an applied diagnosis, under a mixed research approach (quantitative and qualitative), for which audit sampling (judgment-based sampling) was applied to the portfolio area and reviewing the financial statements, where flaws were evidenced in the collection of the portfolio. The financial statements as of December 31, 2020 and 2021 were taken as a sample, in order to analyze them in order to determine the percentage of representation that accounts receivable have against assets, as well as their participation in cash flow. . Based on the previous analysis, it was possible to show that accounts receivable represent 27.46% of the company's assets. An asymmetric variation was also found with respect to the growth from one period to another of the assets, where there is no significant increase.Publicación Restringido Auditoria 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.Publicación Restringido Evaluación 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.Publicación Restringido Evaluación 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.Publicación Restringido Auditoría 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.Publicación Acceso abierto Evaluación 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.Publicación Restringido Análisis 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.Publicación Acceso abierto Sistema 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.Publicación Acceso abierto Análisis 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 JesúsPublicación Acceso abierto Auditoria 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.Publicación Restringido Las 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).Publicación Acceso abierto Evaluar 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.Publicación Restringido Implementación de un sistema de control interno en el cuerpo de bomberos voluntarios de Venadillo, Tolima(Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Especialización en Revisoría Fiscal y Auditoría Integral, Ibagué, 2023-06-14) Hernández Obando, Luz Yamile; Díaz González, Karen Yissel; Díaz González, Laura Xilena; Hernández Aros, LudiviaThe purpose of this study is to implement the internal control system in the Volunteer Fire Department of Venadillo Tolima, a private nonprofit organization with legal status granted by the departmental government secretariats. Its main function is to provide public services related to comprehensive fire risk management, rescue preparations and operations in various situations, as well as response to incidents involving hazardous materials. The initial analysis focuses on examining the current regulations regarding internal control applicable to the Volunteer Fire Department of Venadillo Tolima. Through a diagnosis of the implemented processes and procedures, the aim is to determine their contribution to the achievement of the organization's objectives. This facilitates the fulfillment of the purposes defined within the structure of the Volunteer Fire Department of Venadillo Tolima, which are based on preferences, judgments, and management styles. The implementation of an internal control system will be responsible for evaluating the organization's results within a specific period.Publicación Acceso abierto Estudio de caso Dictamen de la revisoría fiscal empresa La Principal S.A.S.(Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Especialización en Revisoría Fiscal y Auditoría Integral, Pereira, 2023-05-10) Castaño Tabares, Fredy Alexande; Londoño Agudelo, Angelly Alejandra; Ramírez Navarro , Martha Liliana; Bedoya, Brenda Pineda; Gaitán Zuleta, Lady Johana; Obando Obando, José GabrielThis case study develops the competencies to issue an opinion in a tax audit assignment that enables the different interest groups to understand the reasonableness of the financial situation and corporate sustainability, as well as the status of the legal and regulatory framework of the different areas. of the society.Publicación Acceso abierto Estudio de caso Dictamen de la revisoría fiscal empresa UCC SAS(Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Especialización en Revisoría Fiscal y Auditoría Integral, Pereira, 2023-05-09) Restrepo Montoya, Johan Sebastian; Montenegro Popayan, Manuela; Zuñiga Olave, Yuliana; Pineda Bedoya, Brenda; Gaitán Zuleta, Lady Johana; Obando Obando, Jose GabrielThis case study develops the competencies to issue an opinion in a tax audit assignment that enables the different interest groups to understand the reasonableness of the financial situation and corporate sustainability.Publicación Acceso abierto Estudio de caso Dictamen de la revisoría fiscal empresa La especialización SAS(Universidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Especialización en Revisoría Fiscal y Auditoría Integral, Pereira, 2023-05-09) Restrepo Chiquito, Eliana; Muñoz Gómez, Daniela; Pineda Bedoya, Brenda; Gaitán Zuleta, Lady Johana; Obando Obando, Jose Gabriel; Velandia Tamayo, MilenaThis case study develops the competencies to issue an opinion in an assignment of financial auditing that allows the different stakeholders to understand and evaluate the reasonableness of the financial situation and corporate sustainability. It is important to highlight that the report of the financial auditor must be clear and concise, in addition to being objective and based on the evidence obtained during the review.