Análisis de los beneficios de implementar controles financieros bajo la Ley Sarbanes Oxley (Sox) en empresas colombianas del Sector Real

Lastra Colobón, Isabel Cristina

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Date

2018

Author

Lastra Colobón, Isabel Cristina

Título obtenido

Especialista en Gerencia Financiera

Director de tesis

Chamorro, Julio Cesar

Publicador

Universidad La Gran Colombia

Facultad

Facultad de Postgrados

Programa

Especialización en Gerencia Financiera

TY - GEN T1 - Análisis de los beneficios de implementar controles financieros bajo la Ley Sarbanes Oxley (Sox) en empresas colombianas del Sector Real AU - Lastra Colobón, Isabel Cristina Y1 - 2018 UR - http://hdl.handle.net/11396/4581 PB - Universidad La Gran Colombia AB - The main objective of this article of reflection is to analyze the benefits that the implementation of financial controls has for Colombian companies, under the guidelines of the Sarbanes Oxley Law. In cases of financial fraud found in organizations worldwide, there is a need to exercise control over financial information, in order to generate confidence in investors and the general public. In the United States, the Sarbanes Oxley Act was created, which defines guidelines on measures to be implemented in internal control to ensure the reliability of financial information, which can be implemented in Colombian companies to design internal controls. The foregoing was carried out through a bibliographic review, using a theoretical method, indicating characteristics and relevant aspects of the Sarbanes Oxley Law, in order to carry out a comparative analysis between the standards applied in Colombia for the presentation of financial information and the SOX Law, and its application through practical examples of internal financial controls. Finding as a result that the Colombian regulations, although it establishes that public accountants, auditors, tax auditors and administrators must report on the internal control of the company, it is not specific as to what should be reviewed and what parameters to take into account for a adequate internal control; aspects that the Sarbanes Oxley Law establishes. It is concluded that the implementation of internal financial controls under the Sarbanes Oxley Act allows companies to have a strong internal control system that helps and facilitates compliance with Colombian standards. ER - @misc{11396_4581, author = {Lastra Colobón Isabel Cristina}, title = {Análisis de los beneficios de implementar controles financieros bajo la Ley Sarbanes Oxley (Sox) en empresas colombianas del Sector Real}, year = {2018}, abstract = {The main objective of this article of reflection is to analyze the benefits that the implementation of financial controls has for Colombian companies, under the guidelines of the Sarbanes Oxley Law. In cases of financial fraud found in organizations worldwide, there is a need to exercise control over financial information, in order to generate confidence in investors and the general public. In the United States, the Sarbanes Oxley Act was created, which defines guidelines on measures to be implemented in internal control to ensure the reliability of financial information, which can be implemented in Colombian companies to design internal controls. The foregoing was carried out through a bibliographic review, using a theoretical method, indicating characteristics and relevant aspects of the Sarbanes Oxley Law, in order to carry out a comparative analysis between the standards applied in Colombia for the presentation of financial information and the SOX Law, and its application through practical examples of internal financial controls. Finding as a result that the Colombian regulations, although it establishes that public accountants, auditors, tax auditors and administrators must report on the internal control of the company, it is not specific as to what should be reviewed and what parameters to take into account for a adequate internal control; aspects that the Sarbanes Oxley Law establishes. It is concluded that the implementation of internal financial controls under the Sarbanes Oxley Act allows companies to have a strong internal control system that helps and facilitates compliance with Colombian standards.}, url = {http://hdl.handle.net/11396/4581} }

Abstract

El objetivo principal de este artículo de reflexión es analizar los beneficios que tiene para las empresas colombianas la implementación de controles financieros, bajo los lineamientos de la Ley Sarbanes Oxley. Por los casos de fraudes financieros encontrados en organizaciones a nivel mundial, surge la necesidad de ejercer control sobre la información financiera, con el fin de generar confianza en los inversionistas y público en general. En Estados Unidos se creó la Ley Sarbanes Oxley, la cual define lineamientos sobre medidas a implementar en control interno para asegurar la fiabilidad de la información financiera, la cual puede ser implementada en empresas colombianas para diseñar controles internos. Lo anterior, se realizó mediante revisión bibliográfica, usando método teórico, indicando características y aspectos relevantes de la Ley Sarbanes Oxley, con el fin de realizar un análisis comparativo entre las normas aplicadas en Colombia para la presentación de información financiera y la Ley SOX, y su aplicación mediante ejemplos prácticos de controles internos financieros. Encontrando como resultado que la normatividad Colombiana, si bien establece que los contadores públicos, auditores, revisores fiscales y administradores deben informar sobre el Control interno de la compañía, no es especifica en cuanto a qué se debe revisar y qué parámetros tener en cuenta para un control interno adecuado; aspectos que si establece la Ley Sarbanes Oxley. Se concluye que la implementación de Controles internos financieros bajo la Ley Sarbanes Oxley permite a las empresas tener un Sistema de Control interno fuerte que ayuda y facilita el cumplimiento de las normas colombianas.

Abstract

The main objective of this article of reflection is to analyze the benefits that the implementation of financial controls has for Colombian companies, under the guidelines of the Sarbanes Oxley Law. In cases of financial fraud found in organizations worldwide, there is a need to exercise control over financial information, in order to generate confidence in investors and the general public. In the United States, the Sarbanes Oxley Act was created, which defines guidelines on measures to be implemented in internal control to ensure the reliability of financial information, which can be implemented in Colombian companies to design internal controls. The foregoing was carried out through a bibliographic review, using a theoretical method, indicating characteristics and relevant aspects of the Sarbanes Oxley Law, in order to carry out a comparative analysis between the standards applied in Colombia for the presentation of financial information and the SOX Law, and its application through practical examples of internal financial controls. Finding as a result that the Colombian regulations, although it establishes that public accountants, auditors, tax auditors and administrators must report on the internal control of the company, it is not specific as to what should be reviewed and what parameters to take into account for a adequate internal control; aspects that the Sarbanes Oxley Law establishes. It is concluded that the implementation of internal financial controls under the Sarbanes Oxley Act allows companies to have a strong internal control system that helps and facilitates compliance with Colombian standards.

URI

http://hdl.handle.net/11396/4581

Collections

Especialización en Gerencia Financiera [125]