Contaduría Pública

URI permanente para esta colecciónhttp://hdl.handle.net/11371/68

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Una propuesta de control interno en el área de inventarios para la empresa industrias metálicas y desarrollos indemetal con enfoque a una visión financiera
Ortega González, Andrea Liceth; Velázquez, Erika Viviana; Pendiente DT
The small problems that most of the commercial Pymes and the company have to work Metal Industries and Indemetal developments are that they are companies that do not have a control type, at present the economic conditions force the companies that have everything under control, This control is only formulated by large companies that already have the money inflows and outflows of any type of economic movement, but in reality what is clear is that the companies that are created today have a purpose and that is to generate profits and liquidity , but it can also be controlled to meet the objectives.
¿Por qué la sección 13 de las NIIF Para PYMES elimina el método de valoración UEPS?
Cristancho Higuera, Andres Felipe; Henríquez Rodríguez, Cristian David; Pendiente DT
Economic and political changes led Colombia to the adoption of Law 1314 in 2009, which speaks of international financial reporting standards (hereinafter IFRS), a process of convergence which has been carried since that date to bring accounting more attached to real facts, all to go hand in hand with globalized markets and to understand the information in a general way. Section 13 of inventories enters with a great change such as the elimination of the least used valuation method in Colombia which is the last in first out method (hereinafter UEPS), this now with a great justification; which is to present an accounting more attached to reality, therefore this method should be eliminated because in a certain way the companies with this method undervalued their inventory.
Juicio Profesional del Auditor con respecto al Control Interno, un reto para los contadores públicos en Colombia
Reyes León, Darcy Marylin; Rodríguez Aguirre, Lina María; Pendiente DTG
It is proposed to give clarity on the role of the Public Accountant who works as an auditor in any company or assignment that is assigned, analyzing the internal control process and the inconsistencies that may affect the decision making in the administration, management and other directives, because based on the report given by the professional they define the course of the company, for this reason it is important to maintain the premise of an adequate behavior, based on ethical principles, in order to perform a job that offers reasonable security, likewise to maintain as a starting point a professional judgment that inspires confidence, it is from this perspective that highlights the importance of continuous updating in current regulations for each of the professionals in the field; also a recognition is given to the International Standards on Auditing, hereinafter (ISA), reflecting on how this information is used and how the implementation process has been handled in Colombia in order to identify its importance, which represents a great challenge for professionals in terms of application; It is clear that in Colombian society there are many control deficiencies which do not allow the auditor's principles to be respected, for this reason it is necessary a change of perspective in Colombia in relation to fraud and material misstatements and especially to the application of the rules as professionals of Public Accounting and give priority to the fundamental and most important principle that we have, the public faith.
El fraude Financiero – Realidad Mundial
Bautista Realpe, Marlon Antonio; Pendiente DTG
Fraud is the ghost with which every company, whether small, medium or large, must always live exposed, far from disappearing this crime, it seems that this scourge is gaining strength, this can be seen in national and international news reports, where this crime has been growing becoming one of the biggest global threats to all companies. It does not make exception of countries, it can even lead to a worldwide financial collapse, as it has happened before in cases that we will see later, it will be evident that despite the efforts made by the different authorities to eradicate or control this crime, the effect has been the opposite, with concern is seen the strengthening of fraud. It may be true what some businessman said at the time of his capture "corruption is inherent to the human being", this may be the root of the daily growth of this scourge worldwide, but not everything is bad, this same fact has generated stronger strategies, effective measures, more thorough controls, in companies and countries waging a battle against this crime. But what drives a person or a group of people to become fraudsters? The reasons can be diverse, we will show some examples in the development of this work of the different fields of fraud and the movement of their fraudsters.
Impacto financiero cuando se utiliza modelo de valor razonable como modelo de medición posterior para las propiedades de inversión
Campos López, Karen Alexandra; Urrego Alvarado, Omar Yamid; Pendiente DTG
With the appearance, at the accounting level of "investment properties", those assets that being classified as property, plant and equipment and that generate income, force us to separate from that group those that during the fiscal year create some kind of profitability, the calculation of the fair value for this type of assets, generally increases its value, being the value that was in books, lower than the new valuation, thus generating an adjustment that directly affects the financial situation. Now, the purpose of this document is to analyze how the implementation of the fair value model in investment properties impacts the financial situation of a company, emphasizing the adjustment generated at the accounting level, seeking to differentiate the type of impact that may occur, depending on the approach we are working with, in other words, the impact may be at the operational or financial level, being the financial the most important for the company.
Efectos de implementar el tratamiento de cartera establecido por las NIIF en las insituciones de salud de cuarto nivel en Bogotá
Camelo Páez, Oscar Alexander; Castañeda Molina, Juan Camilo; Pendiente DTG
The process of implementation of the international regulatory framework for the treatment of financial information by entities had a direct effect on the recognition criteria established in the accounting policies of the institutions. The entry into force of Law 1314 of 2009 modified the local concepts framing them in the proposal of the IASB (International Accounting Standard Board) and the FASB (Financial Accounting Standard Board), bodies responsible for a large part of the accounting theory. The respective changes and modifications in the development of the accounting profession towards a global framework based on fundamental characteristics such as relevance and faithful representation, evidence the business reality of the country, increase the degree of confidence and also raise the levels of assertiveness in decision making by organizations, however it is an uncertain scenario, since there are sectors of the economy for which the changes in conditions addressed by the current laws are not clear, a weak accompaniment by the government has caused delays in the full implementation of such modifications.
¿Puede la auditoria comunicativa enunciada por la NIA 701 disminuir los fraudes financieros?
Cristancho Daza, Iván Camilo; Pendiente DTG
The audit report was previously presented as a simple requirement to fulfill the purpose of the audit process. At present, the current regulations on the subject are too general and make the work performed by the auditor take a back seat. With this update of the International Standard on Auditing, Communication of Key Audit Matters in the Audit Report Issued by an Independent Auditor (ISA-ES 701) it is expected that this work is justified and has greater importance for senior management of companies to make important decisions, both locally and multinationals that have investment in Colombia, due to the various irregularities that have occurred, such as fraud found, because of bad reports submitted by auditors. With this new report it will be possible to reduce to its maximum expression the frauds previously presented, returning to give confidence of the companies to their external auditors.
Impacto en las pymes con la implementación de las NIIF con relación a la propiedad, planta y equipo
Ladino Guzman, Sandy Zulay; Sogamoso Tapiero, Andrea; Pendiente DTG
The accounting and financial environment is constantly changing, therefore, the main objective to carry out the convergence of Colombian accounting standards to the International Financial Reporting Standards (IFRS) is to achieve a greater degree of consistency by using the same language, in order to support the internationalization of economic relations. Consequently, the State, together with public accounting professionals, has assumed a great challenge in seeking to harmonize accounting processes and financial information, in order to increase reliability, comprehensibility and relevance for the end users of the information. The convergence process related to property, plant and equipment brought important changes as concluded by (Barral). important changes as concluded by (Barral, 2015) "since these resources are some of the most significant assets in a large number of companies" (Barral, 2015). most significant assets in a large number of industries, these elements can come to be controlled through different legal through different legal instruments, which require long recovery periods.
Diferencias entre la NIC 39 y la NIIF 9 con relación a las pérdidas por deterioro
Bonilla Pedroza, Karen Viviana; López Granados, Laura Daniela; Pendiente DTG
The objective of this essay is to show the difference between the two standards with respect to one topic in particular, which is the impairment of financial instruments, since this was one of the relevant changes. changes. IAS 39 was the standard applied by companies for the management of financial instruments, which according to users was not sufficiently understandable and easy to interpret. These comments were communicated to the Technical Council of Public Accounting, which is "a permanent body for the technical standardization of accounting, financial reporting and information assurance standards". (Consejo Técnico de Contaduría Pública [CTCP], 1991 pag 45-46-47). From this the international accounting standards board which is "an independent body of the private sector that develops and approves the International Financial Reporting Standards" (Inter-American Organization of Economic Sciences [OICE], 2015, p. 45-46-47). Economic [OICE], 2015) who was the one that took the initiative to generate a new financial reporting standard for financial instruments which is IFRS 9 (Financial Instruments). IFRS 9, which will be effective as of January 1, 2018, will be applied retroactively, with some exceptions. Although the standard is aimed at banks, insurers and other financial institutions, non-financial companies should thoroughly analyze the benefits of its application. The final version of IFRS 9 Financial Instruments was issued on July 24, 2014, integrating the chapters on classification and measurement, and hedge accounting impairment, into which its partial issue had been divided in the long project to replace IAS 39 (Financial Instruments: Recognition and Measurement), it should be recalled that according to paragraph 7.3 of Annex 1.1 of Decree 2496 of 2015, the standard becomes effective for annual periods beginning on or after January 1, 2018 with permitted early application, IFRS 9 will be applied retrospectively, with certain exceptions, although there is no requirement to restate comparative periods.
La ética profesional en el desempeño de la carrera contable caso práctico en la sanciones dadas por la junta central de contadores en el año 2016
Arce Ramirez, Heidy Yohana; Bautista Cruz, Leydi Tatiana; Pendiente DTG
The present work is a descriptive analysis based on the analysis of the traits of ethics that aims to examine the causes that lead to the occurrence of actions against the ethical principles contemplated in the Code of Ethics, having as reference the actions of practicing professionals who were sanctioned by the Central Board of Accountants in 2016 for failing to comply with the ethical principles. The information was provided by the database of the Central Board of Accountants, being the conceptual basis of the ethical principles mentioned by the Code of Ethics, giving a conclusion of the causes that lead to non-compliance with the ethical principles. The final results show the descriptions of the behaviors found, which evidences the shortcomings that some professionals have at the time of exercising their work, which are inadequate and not acceptable.
El juicio profesional del Auditor en el control y aseguramiento de la información contable
Riaño Rodríguez, Luz Adriana; Coronel Vargas, Dyanne Iley; Pendiente director
The purpose of the research is to evaluate the application of the auditor's professional judgment regarding the handling of accounting documentation, taking into account that the professional who fulfills the position of auditor in addition to having extensive knowledge, must comply with the current legal standards set out in the frame of reference, which states that he must meet certain professional ethical principles, such as having mental independence in everything related to his function, to ensure objectivity in terms of their opinions. In turn, the auditor, as revealed by the International Standard on Auditing (ISA) 200 at the time of its management, must have certain attitudes and fundamental skills being this an essential aspect for the proper achievement of the audit performed, taking into account that this is the basis for the control and assurance of the accounting information of the company. A stop must be made on the way, fighting to change the negative perspective that society has of the accounting profession, being competent people who follow and abide by the parameters and complying with the rules that govern the accounting profession, in the development of the daily activities of the fulfillment of the duty, particular interests cannot be allowed to distort the profession.
Consecuencias de la actividad empresarial sobre la calidad ambiental el río Bogotá
Cubillos Aldana, Adriana Milena; Reyes Gil, Rosa Eugenia
The Bogotá River is one of the rivers in the department of Cundinamarca, in central Colombia. It is the main river channel of the Bogotá savanna. It is not navigable or mighty. It empties into the Magdalena, which empties into the Caribbean Sea. About 10 million people live in its basin, of which 9 million live in the city of Bogotá. It has an approximate length of 380 km. It presents very high levels of contamination. Although it is contaminated from very close to its source, the bulk of the toxic and industrial and urban waste come from Bogotá. Specifically, since its source in the municipality of Villapinzón, the Bogotá River receives pollution from various artisan tanneries that dump their waste into the river. The objective of this work was to determine the consequences of business activity on the environmental quality of the Bogotá River and to propose measures for its recovery. To achieve this objective, a documentary investigation was carried out based on the exhaustive consultation of secondary sources that allowed characterizing the Bogotá River, describing its main characteristics, location and the activities carried out in its vicinity; describe the main environmental consequences of the activities of the business sector on the Bogotá river; and propose actions, strategies and procedures to face the environmental problem associated with the Bogotá River, both at the governmental level and in the private sector.
Implementación de los sistemas de información contable en las Pymes de Colombia
Murillo Abadia, Eder; Ospina Ramirez, Wendy Marcela; Navarro Pérez, Paula Andrea
Systems play a fundamental role in meeting goals and objectives set in the short or long term by organizations, since they are a set of elements related to each other and that interact with the environment giving rise to the new systematic thinking, which allows to satisfy the needs of the information in a business structure, since it is responsible for storing, controlling and processing all types of data in order to facilitate processes (Silva Murillo, 2009). On the other hand, information systems aim to manage, collect, process and store data (Laudon & Laudon 2004). Consequently, these systems help distribute information to support decision making, minimize problems, and guarantee control. Thanks to their efficiency and effectiveness, information systems allow generate reliable data for such decision making. Likewise, accounting information systems are responsible for collecting, manipulating, store data and prepare documents through the accounting applications of a organization, with the purpose of producing information in a timely manner for decision-making. decisions (Bernal, 2004). These are characterized by being a base of the activities business, due to its ability to report the increase in wealth, productivity and the positioning of organizations.
Aplicaciones de la auditoria forense en contra del fraude financiero en empresas colombianas. Una revisión de sucesos
Sanchez Reinoso, Yuli Tatiana; Blanca Lyda Bogota Galarza
This monograph is a research project that seeks to show readers the variety of forms of fraud that exist. From the study of some cases it seeks to create awareness of the importance of the implementation of the audit and its approaches, in especially the forensic audit. This deals with the different types of fraud and allows to collect in a more concrete way the evidence needed to combat unethical conduct that occur within an entity. It is important to keep in mind that the forensic audit is not only applicable to cases of existing corruption; on the contrary, this is an audit that helps to detect in time these frauds through specific procedures, keys to determine if in the processes financial there is some kind of financial crime
Evaluación de los impactos del consultorio tributario de la fundación universitaria los libertadores
Muñoz Vivas, Jhasleidy Amparo; Chaparro Largo, Diana Jineth; Cardona Quintero, Fernan Alonso; Bogota Galarza, Blanca Lyda
The evaluation of the impacts of the tax office in the FULL, beginning through the NAF agreement guided by officials of the National Tax and Customs Directorate (DIAN,) its purpose is to provide free guidance to taxpayers at the National level raising awareness of the obligations and responsibility taxes that generate implications at a social level. According to the agreement provided with the higher education entities and the DIAN, in the present investigation the effects caused in the students, taxpayers and directors that are part of the NAF program are denoted. To determine the social sense, a study of the objective population is chosen, emphasizing: Knowledge, accounting skills, professional ethics, community service, professional skills, support among colleagues and gaps that are generated in the business environment, of the which are increasing due to the constant changes to the tax statute. In conclusion, it shows the effectiveness presented during the execution of the practice against accounting and tax services.
Prácticas de gestión del talento humano para la retención de personal en una empresa de servicios inmobiliarios de Bogotá
León Vanegas, Sergio Alejandro; Bedoya Garcia, Mateo
One of the reasons for analyzing this issue arises from everyday life, from the common it may be that a collaborator of the organization feels interest or concern to know more information of the company for which it provides its services; either be someone who has an interest or required by the organization, information of a social, regulatory nature, etc. managers, directors or area leaders within the organization who work on the issues related to the management of human talent, they may be unaware of all the tools, strategies, practices and methodologies that the organization has to carry out a adequate management aligned with the policies and mission of the organization. There lies the interest of be able to analyze and reveal this information as an important contribution to the organization case and for those who wish to satisfy the need or desire to learn and build knowledge facing this issue.
Análisis de la aceptación de la aplicación de las NIIF y sus efectos en las pymes en Colombia
Tibaduiza Daza, Johan Leonardo; Bedoya García, Mateo
The International Financial Reporting Standards (IFRS) seeks an accounting language worldwide, consequently, they are standardized standards, which seek to measure the financial information of companies in all economies under the same guidelines, without considering the particular characteristics of each country , its applicability is only delimited according to the size of the companies that are distributed in 3 groups, which are discriminated only by the level of profits and income reported and the number of personnel without evaluating other factors. It could also be said that they are normative standards for the use and abuse of third parties, since one of their final objectives is to have financial information available with full certainty, reliability and easy understanding for external users, which guarantees to be useful in making decision making.
Las energías limpias y su aplicación en Colombia
Mora Aguirre, Yeisson Duban; Reyes Gil, Rosa Eugenia
Colombia has a great wealth of renewable energy resources, such as the sun, the water, wind and organic animal and plant waste, even so, it is not found among the first countries in Latin America in the use of clean sources and renewable. Another important factor to keep in mind in power generation is global warming, what through the combustion of fossil sources and other Greenhouse Gas (GHG) emissions, contribute to the increase in temperature from the earth. Therefore, there must be a sustainable development based on the generation of clean energy, with corporate and environmental social responsibility. The This research seeks to establish the state of the art in relation to the energies clean and renewable in Colombia, and the bases for a better use of of the same promoting scientific research in this regard.
Consideraciones ambientales derivadas del daño ocasionado por la elaboración de calzado en el sector del Restrepo, Bogotá
Botache Alape, Yuly Andrea; Torres Vera, Harold Esteban; Pedraza Naranjo, Laura Alejandra; Reyes Gil, Rosa Eugenia
In the 1950s, the first synthetic leather substitutes and the first guilds were born. This was the case of the Corporación Nacional de Industriales del Calzado (Cornical), founded on July 14, 1956, in Bogotá. Then appear in the El Restrepo neighborhood, those displaced by political violence, mainly from Valle del Cauca; some settled there because they had families in the neighborhood; Others, because of low rents, took over the houses and turned them into small shoe factories. This activity of great help to the economic survival of footwear workers is not exempt from generating pollution and damage to the environment. In this work, the environmental consequences derived from the damage generated by the footwear manufacturing activity in the Restrepo sector of the city of Bogotá were analyzed. For this, a monograph-type documentary research was carried out, based on the review of secondary and tertiary information generated by several authors. Among the results obtained is that the greatest source of contamination in the treatment of leather comes from the tanning stage. Indeed, chemicals such as aluminum and chromium sulfide are causing damage to the air and water. If an adequate process such as separating the skins and cleaning them is not handled, respiratory diseases can be caused by the unpleasant odors of the leather skins for the manufacture of footwear. To improve the performance of the tannery, companies must select qualified labor and have adequate facilities, based on a comprehensive knowledge of chemicals for proper handling of the machines used, minimizing the impact on the environment, defining goals and actions to identify and evaluate the environmental management of the tannery. The analysis of the consequences and costs associated with changes in ecosystems that affect both the social environment and people's health, must consider the processes in which toxic substances intervene, the damage caused to the environment and the legal tools used for its management.
Efectos de las reformas tributarias entre 2012 y 2019 en el déficit fiscal de Colombia
Cañón Castiblanco, Ingrid Dayanna; Cuy Cuevas, Diego Armando; Bedoya García, Mateo

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