Publicación: Estudio de pertinencia de la especialización en revisoría fiscal y auditoría integral de la Universidad Cooperativa de Colombia sede Villavicencio
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This report is the result of an investigation carried out at the Cooperative University of Colombia, with the general objective of preparing a study of relevance for the specialization in Statutory Auditing and Integral Auditing of the Universidad Cooperativa de Colombia Villavicencio Campus. Universidad Cooperativa de Colombia is a private sector business dedicated to higher education whose practice is carried out in the postgraduate department specifically for specialization in Statutory Auditing and Integral Auditing, fulfilling defined activities as a practitioner for the study of relevance. The investigation was carried out from August 6 of 2018 until November 8 of the same year, fulfilling a workday of 4 or 8 hours a day from Monday to Friday, completing a total of 436 hours completed, achieving what is required for the development of professional practice. The time in the office was dedicated to developing the defined activities to establish the relevance of the program, for which, the factors that cause the low number of enrollment in the specialization were analyzed. The pertinence of the curriculum was determined according to the needs of the productive sector, and the work performance and the training needs of the graduates were identified. For the construction of the document qualitative research was worked. The activities carried out during the period of practice were conducive to developing the objectives proposed in practice that were required by the Cooperative University of Colombia, and apply one of the roles they can exercise in the academic field as a professional in the academy. It was possible to contribute to the needs of the company in which the internship was developed.