Especialización en Control de Gestión y Revisoría Fiscal
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Ítem Deficiencias debido a las debilidades de control de gestión en el área de inventarios de la compañía DW International Trade CO S.A.(Universidad La Gran Colombia, 2019) Giraldo Leiva, Ángela María; Poveda Arteaga, Diego David; Ordoñez Noreña, Sergio LuisA proper inventory management is a necessity in all companies in Colombia that permits the guarantee of effectiveness, efficiency and economy within the operations of the entity, in order to secure the resources with a permanent improvement of management by favoring the decision-making process. After check the exercise of the operations in the logistics department of DW CO. S.A. we found deficiencies in management control of the area of inventories. For this reason the objective of this case study is to generate a proposal for implementation for the optimum and permanent control of the process through analysis of risk management.Ítem Propuesta para la implementación de las NIC, en la cuenta de cartera de la Cooperativa Fadetex(Universidad La Gran Colombia, 2014) Cabezas Torres, Jenny Dominga; González Buitrago, José IgnacioThis project aims to show how the cooperative "Fadetex" is affected by the International Financial Reporting Standards (IFRS). Process that must be implemented, in order to, fulfill these international standards. The primary scope is to identify and disclose the impact of the international financial reporting standards in savings and credit cooperatives(SACCO) , as reference to this work the Fadetex cooperative, which is being running in the Colombian market for 50 years will be taken into account. Fadetex objective is to satisfy economic and social needs of its stakeholders and associates, through its savings services, credits and loans for recreational spending and house acquisition; this is intended through a wade and suitable service portfolio, that allows satisfy their necessities, attempting to better standards of quality of life. The purpose of the use of the IFRS is to standardize the accounting applications and to be useful to the users who make sense of the information.Ítem Análisis de los inventarios en Austral Import Colombia SAS reflejados en los estados financieros a 31 dic 2013 bajo norma colombiana (2649) y su reclasificación con la implantación de la NIC2(Universidad La Gran Colombia, 2014) Camacho González, Angie Julieth; Espitia Duarte, Jamer Estit; González Buitrago, José IgnacioGlobalization in Colombia is presented as a challenge to companies and their business; as the everyday entrepreneurs seek markets where produce is more profitable and sell more lucrative, either within the country or outside of it. This internationalization of economic activities, creates the need for international standards and therefore requires uniformity of knowledge and parameters that facilitate investment in new markets to identify and interpret financial statements, in which the principles of equity are identified, reciprocity, comparability, transparency, accountability and national interest, to improve economic relations. The national government to be the direct responsibility for promoting international relations involved in the accounting process as it ensures that the information is applied in Colombia is exercised by the joint action of the MHCP (Ministry of Finance and Public Credit) and MCIT (ministries trade industry and Tourism), stipulated in Article I of the Act 1314 "by order of this Act, the State, under the direction of the President's Office and through the entities referred to in this Act, will address the economy, limiting economic freedom to issue accounting standards, financial reporting and information assurance, to form a single, homogeneous system of high quality, understandable and enforced compliance, by virtue of which the financial reports and in particular states financiers, provide comprehensive, transparent and comparable, relevant and reliable, useful for making economic decisions by the state financial information. The owners. Officers and employees of the companies, current or potential investors and other stakeholders. To improve productivity, competitiveness and harmonious development of the business activity of natural and legal persons. Domestic or foreign. "This implies that these rules MUST support the internationalization of economic relations.Ítem Propuesta diseño de control interno administrativo(Universidad La Gran Colombia, 2014) Leyton Meneses, Angelica Alexandra; Moreno Peña, Gina Isley; González Buitrago, José IgnacioInternal control in Colombia is not a new issue and much less indifferent to employers, over time, organizations have accelerated growth, globalization and new international standards, promote the need for control systems, which ensure information and mitigate fraud. This paper aims grade design an internal control system for the administrative area of PYMES (Small and Medium Enterprise) particularly to Y & G SAS Consultants. To comply with the following work objectives which guide the proposal in obtaining reliable information on the current scene and deficits presented in reliability of information and activities currently raised.Ítem El RUT y su importancia en la actividad comercial(Universidad La Gran Colombia, 2014) Ibañez Orjuela, Zulma Yined; Sotelo Acosta, Ingrid Carolina; González Buitrago, José IgnacioConsidering the various scams that unscrupulous people engaged with Ruth, the Dian throughthe years has been implementing various forms for registration and renewal to reduce the tax loss and money laundering. However some Colombians have no knowledge of why, what and how is formed the Rut (Single Tax), which allows to identify, classify and verify whether or not it iscorrect information given to Dian (Tax and National) Customs and therefore if they have quality reporting income taxpayers and non-taxpayers reporting income and wealth. Also, and through the Muisca, the Dian can identify the number of taxpayers to tax payers and the amount of ignorance that they do not, since people believe that Ruth is a document that has no value in to perform or engage in business. But Ruth is the mandatory documents for all persons merchants, independent professionals and service providers, given that allows us to generate international relations and reliability to others.Ítem La planeación bajo el criterio de NIA 300(Universidad La Gran Colombia, 2014) Luisa Fernanda, Arias Cárdenas; Segura Sánchez, Julieth Cristina; González Buitrago, José IgnacioIt focuses on the implementation of the International Standard on Auditing No. 300 , based on the existing current criteria and performing compared to what they would implement the international standard , taking into account the most important issues and changes that would generate for current statutory auditors . As we know and we know, the audit process is managed under Colombian law and the planning process is one of the most important when starting, since under planning can determine the success of the audit, here explain the changes submitted with the implementation of the NIAS, where we can observe a process with greater control and efficiency; plus some successful results. The result to be obtained is that for prospective auditors and statutory auditors, is a useful tool for consultation and clarification of doubts regarding the process that has been handling and the new process would be implemented , this in order to generate proactive people against the process and a satisfied customer for a suitable job.Ítem Convenio interadministrativo del municipio de Soacha – Caso 019 del 2010, firmado entre la Universidad Cundinamarca – UDEC y la Secretaria para el Desarrollo Social y Participación Ciudadana(Universidad La Gran Colombia, 2014) Montoya Roberto, Ludy Maritza; Galindo Guzmán, Sandra Patricia; González Buitrago, José IgnacioThis research project was developed for inter-administrative agreements with public entities it is to evaluate the processes and procedures that are taken into account when conducting an audit of public sector inter-administrative agreements. Especially for programs that are made for the vulnerable population of the municipality of Soacha. It is clear that every day grows more vulnerable population in the municipality of Soacha, without an effective solution to improve the quality of life of these people, however, noting the government programs of the different candidates; agreements are between public entities where the main objective is to improve the quality of life of the population. Committing a lot of resources in such agreements. However, implementation of these agreements is not done efficiently and ending resources diverted by poor financial and administrative control and monitoring by the local authority or designee. The purpose of this project is to contribute in some way to minimize corruption and failures that occur in the audits that are made to such agreements.Ítem Análisis de los procesos y procedimientos del fondo de empleados Comfacundi desarrollados en los últimos tres años(Universidad La Gran Colombia, 2015) Díaz Quevedo, Faride Del Pilar; Duarte Duarte, Rosa Helena; González Buitrago, José IgnacioThis project will be released if the processes and procedures used in the past three years at the bottom of Employees Comfacundi really are suitable for the continued running, for which by technical audit all processes and equipment used in the procedures were evaluated background to identify possible gaps and according to the findings will be evaluated and recommendations will be set if needed.Ítem Aproximación y análisis de las variables determinantes del fracaso de la pequeña empresa en Colombia(Universidad La Gran Colombia, 2018) Peña Rubiano, Ginna Paola; Ordoñes Noreña, SergioThis paper responds to the need to know variables to establish why small Colombian companies fail, although this business are important sources of employment and allow boost the economy. Some data from Confecamaras shows that about 55% of small companies in Colombia overcome the first year and, approximately 23% conquer about the 3 years. This situation evidence that most of the small companies do not exceed the 5 years maturation cycle. Thus, the objective of this work is to identify the variables that have been used to analyze business failure, mainly in medium and small companies in Colombia, based on the review of literature about this topic. In general, there are three types of studies that seem relevant for the study: i) those related to the capital structure; ii) multivariate deterministic models that aim to predict bankrupt or success; iii) those that concentrate on companies’ durability. It also raises the importance of generating regulatory instruments that allow small entrepreneurs to make a comprehensive analysis in the process of company birth, led by the Camaras de Comercio, who, while offering training to affiliated entrepreneurs, do not make it mandatory for the registration process.Ítem La Revisoría Fiscal y su Problema de Independencia(Universidad La Gran Colombia, 2018) Vásquez Romero., Karen Julieth; Velásquez Rivas., Yenry Valentín; Ordoñez Morena, Sergio LuisThe Fiscal auditor has various functions, in which he is allowed to exercise with a high degree of maturity, integrity and above all mental independence. However, in recent years the exercise of the fiscal reviewer in Colombia has been strongly violated by the lack of metal independence; This is a value that is in Colombian law and regulates its exercise, it transmits confidence, security, objectivity and integrity. Likewise, the Fiscal Auditor in many of his activities has violated the value of mental independence, which has caused the Fiscal Auditor to lose confidence and credibility in society, in the same way it has generated that both the accounting and fiscal profession is in decayed, likewise they studied and analyzed the different situations or acts that have generated that the Fiscal Auditor infringes the value of independence. KeyWords: Independence,Ítem La Auditoria Forense: Proceso y características(Universidad La Gran Colombia, 2018) Puche Flérez, Mario Andrés; Velasco Sanabria, Jhon Edilson; Ordoñez Morena, Sergio LuisNowadays daily can be viewed in the media acts of corruption and fraud affecting public and private resources, including the so-called white-collar crime and money laundering that affect the precarious economy of our country. This paper describes the science of forensic auditing and presents the techniques, tools and procedures that it offers to detect such crimes, and to provide evidence before the relevant authorities. It also identifies the processes and characteristics of the forensic audit that allow it to act in the detection of economic crimes within public and private organizations, through the review of documentary and analytical studies that allow to know its phases and highlight its importance, generating in this way a consultation document for the certified public accountant in the implementation of their profession in general, and specifically for the specialist in management control and external auditor. For its accomplishment we opted for the use of a methodology of descriptive type, non-experimental, which allows us in the appropriate way search for the answer to the question that underlies the present research: What are the procedures of the forensic auditing, stages and the characteristic traits to obtain adequate and appropriate evidence in the detection of fraud and corruption in the country's economy? with a view to give lights in the search for a solution to a problem that bleeds both financially to the Treasury and large national and international companies.