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    Identificación de los delitos financieros en el caso de Saludcoop, bajo la metodología de auditoria forense

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    Date

    2018

    Author

    Molano Gómez, Mónica Julieth
    Rodríguez Jaimes, Mauricio

    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

    Citación

           
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    TY - GEN T1 - Identificación de los delitos financieros en el caso de Saludcoop, bajo la metodología de auditoria forense AU - Molano Gómez, Mónica Julieth AU - Rodríguez Jaimes, Mauricio Y1 - 2018 UR - http://hdl.handle.net/11396/4631 PB - Universidad La Gran Colombia AB - Financial crimes are clear examples of a crime against the social economic order, a behavior that endangers the economy of a nation. According to Miranda (1979), financial crimes damage good faith and public confidence, in addition there are indirectly harmful consequences as money is diverted that would otherwise have been invested in honest activities. Several types of financial crime have been committed in Colombia. One example is going to be studied in this document, specifically SaludCoop. This example allows an investigation of financial crimes that continued over more than a decade, and thus illustrate a string of bad decisions in the course of the process, offering lessons to other companies for future investigations. A forensic audit approach was used for the methodological development of this study, which allowed a focus on how the long story narrated here could have been avoided, had the financial crimes been treated in a different way. This approach will look at unscrupulous crimes carried by the directors of the company and some people who were linked by the process of liquidation that the Colombia Government ordered in the year 2011. Finally, the conclusion is that the nation must implement more effective controls to prevent a potential crisis like the one that occurred within the health system, tools that are already in the hands of the Government. However, ways must be found for entities to implement these mechanisms, for example, the forensic audit, which can prevent crises of national public finances of incalculable proportions as in the case of SaludCoop. ER - @misc{11396_4631, author = {Molano Gómez Mónica Julieth and Rodríguez Jaimes Mauricio}, title = {Identificación de los delitos financieros en el caso de Saludcoop, bajo la metodología de auditoria forense}, year = {2018}, abstract = {Financial crimes are clear examples of a crime against the social economic order, a behavior that endangers the economy of a nation. According to Miranda (1979), financial crimes damage good faith and public confidence, in addition there are indirectly harmful consequences as money is diverted that would otherwise have been invested in honest activities. Several types of financial crime have been committed in Colombia. One example is going to be studied in this document, specifically SaludCoop. This example allows an investigation of financial crimes that continued over more than a decade, and thus illustrate a string of bad decisions in the course of the process, offering lessons to other companies for future investigations. A forensic audit approach was used for the methodological development of this study, which allowed a focus on how the long story narrated here could have been avoided, had the financial crimes been treated in a different way. This approach will look at unscrupulous crimes carried by the directors of the company and some people who were linked by the process of liquidation that the Colombia Government ordered in the year 2011. Finally, the conclusion is that the nation must implement more effective controls to prevent a potential crisis like the one that occurred within the health system, tools that are already in the hands of the Government. However, ways must be found for entities to implement these mechanisms, for example, the forensic audit, which can prevent crises of national public finances of incalculable proportions as in the case of SaludCoop.}, url = {http://hdl.handle.net/11396/4631} }RT Generic T1 Identificación de los delitos financieros en el caso de Saludcoop, bajo la metodología de auditoria forense YR 2018 LK http://hdl.handle.net/11396/4631 PB Universidad La Gran Colombia AB Financial crimes are clear examples of a crime against the social economic order, a behavior that endangers the economy of a nation. According to Miranda (1979), financial crimes damage good faith and public confidence, in addition there are indirectly harmful consequences as money is diverted that would otherwise have been invested in honest activities. Several types of financial crime have been committed in Colombia. One example is going to be studied in this document, specifically SaludCoop. This example allows an investigation of financial crimes that continued over more than a decade, and thus illustrate a string of bad decisions in the course of the process, offering lessons to other companies for future investigations. A forensic audit approach was used for the methodological development of this study, which allowed a focus on how the long story narrated here could have been avoided, had the financial crimes been treated in a different way. This approach will look at unscrupulous crimes carried by the directors of the company and some people who were linked by the process of liquidation that the Colombia Government ordered in the year 2011. Finally, the conclusion is that the nation must implement more effective controls to prevent a potential crisis like the one that occurred within the health system, tools that are already in the hands of the Government. However, ways must be found for entities to implement these mechanisms, for example, the forensic audit, which can prevent crises of national public finances of incalculable proportions as in the case of SaludCoop. OL Spanish (121)
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    Palabras clave

    Delitos financieros
    Auditoria forense
    Finanzas públicas
    SaludCoop
    Delitos económicos
    Empresas promotoras de salud - Auditoría bancaria
    Compañías - Delitos económicos
    Metadata
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    Abstract

    Los delitos financieros son claros ejemplos de la delincuencia contra el orden económico social, siendo comportamientos que ponen en peligro la economía de una nación, según Miranda (1979) implican una estafa de la buena fe y la confianza pública, además de ello, sus consecuencias indirectas son perjudiciales también, ya que retraen dineros que se habrían podido invertir en actividades honestas. En Colombia se han cometido este tipo de delitos financieros, uno muy representativo que se va a estudiar en el presente documento es el caso de SaludCoop, ejemplo que permite realizar una investigación de los delitos financieros que llevan más de una década, y así poder verificar una cadena de malas decisiones que se tomaron en el trascurso del proceso, los cuales se deben tomar como lecciones aprendidas para futuras investigaciones a distintas compañías. Para el desarrollo metodológico se utilizó el enfoque de la auditoria forense, la cual permitió señalar cuales de estos delitos financieros hubiesen podido prevenir una historia tan larga como la que se narrara a continuación, si se hubieran tratado de otra manera, durante esta descripción se hablara de los delitos cometidos inescrupulosamente por los directivos de la compañía y de algunas personas que se fueron vinculando en el proceso de la liquidación que el gobierno Colombia ordenó en el año 2011. Finalmente, se concluye que la nación debe implementar herramientas más eficaces de control, las cuales prevengan posibles crisis como la que sucedió con el sistema de salud, herramientas que ya están en manos del gobierno, no obstante, se debe buscar una forma para que las entidades se ajusten a la implementación de estos mecanismos, como la auditoria forense, la cual puede prever este tipo de crisis que afecta al país en una proporción incalculable en las finanzas públicas como con el caso de SaludCoop.

    Abstract

    Financial crimes are clear examples of a crime against the social economic order, a behavior that endangers the economy of a nation. According to Miranda (1979), financial crimes damage good faith and public confidence, in addition there are indirectly harmful consequences as money is diverted that would otherwise have been invested in honest activities. Several types of financial crime have been committed in Colombia. One example is going to be studied in this document, specifically SaludCoop. This example allows an investigation of financial crimes that continued over more than a decade, and thus illustrate a string of bad decisions in the course of the process, offering lessons to other companies for future investigations. A forensic audit approach was used for the methodological development of this study, which allowed a focus on how the long story narrated here could have been avoided, had the financial crimes been treated in a different way. This approach will look at unscrupulous crimes carried by the directors of the company and some people who were linked by the process of liquidation that the Colombia Government ordered in the year 2011. Finally, the conclusion is that the nation must implement more effective controls to prevent a potential crisis like the one that occurred within the health system, tools that are already in the hands of the Government. However, ways must be found for entities to implement these mechanisms, for example, the forensic audit, which can prevent crises of national public finances of incalculable proportions as in the case of SaludCoop.
    URI
    http://hdl.handle.net/11396/4631
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