Especialización Auditoría y Aseguramiento de la Información

URI permanente para esta colecciónhttp://hdl.handle.net/11634/47665

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Mostrando 1 - 20 de 48

Desafíos y estrategias para combatir el fraude en las PYMES en Colombia
(Universidad Santo Tomás, 2025-03-11) Vargas Caro, Yeimy Tatiana; Velasquez Munevar, Pedro Camilo; Universidad Santo Tomás
SMES represent the majority of businesses in Colombia and are essential for economic development. However, due to their limited resources, they face a critical challenge: fraud. This article explores the main fraud challenges that SMES encounter and, through a descriptive review approach, synthesizes the most relevant findings. It presents effective strategies for prevention and detection, which can be implemented to combat the most common types of fraud, such as misappropriation of funds, document forgery, manipulation or embezzlement of assets, concealment, among others. The results emphasize the need to implement effective internal and external controls and highlight the importance of forensic auditing to mitigate the impact of fraud on SMES. It concludes that establishing a strategic framework based on ethical principles can help reduce risks and strengthen the contribution of SMES to the national economy.
LA AUDITORIA FORENSE COMO HERRAMIENTA PARA LA DETECCIÓN Y MITIGACIÓN DE FRAUDES EN LAS ENTIDADES FINANCIERAS EN COLOMBIA
(Universidad Santo Tomás, 2025-02-03) Muñoz Romero, Laura Gisell; Universidad Santo Tomas
Forensic auditing has established itself as an essential tool in the detection and mitigation of fraud in financial entities in Colombia. This review article explores the development and application of forensic auditing in the Colombian context, highlighting its relevance in a financial environment facing increasing threats of fraud and corruption. Current challenges and limitations are identified, as well as emerging trends that are redefining the field of forensic auditing. Through a qualitative analysis of academic literature, audit reports and case studies published between 2010 and 2023, a significant increase in the adoption of forensic audit techniques by financial entities is identified. These techniques include data analysis, interviews, documentary review and evaluation of internal controls, effective for early detection and mitigation of financial fraud.
ELABORACIÓN DE UNA HERRAMIENTA EXCEL PARA REALIZAR PROCESOS DE AUDITORÍA FINANCIERA EN LA EMPRESA “FUNDACIÓN PARA EL DESARROLLO SOCIAL MAJONI”
(Universidad Santo Tomás, 2025-01-24) Cárdenas Castillo, Diego Mauricio; Sarmiento Suarez, Luz Alba; Tejedor Reyes, Sonia Liliana; Universidad Santo Tomas
Análisis de cómo las auditorías influyen en las decisiones estratégicas y operativas de las empresas en Colombia
(Universidad Santo Tomás, 2025-01-22) Plazas, Andres; Ospino, Jose
This study explores how audits influence the strategic and operational decisions of companies in Colombia. It focuses on key challenges such as report communication, implementation of recommendations, and aligning audit findings with strategic planning. The study reveals that audit effectiveness can be compromised by unclear communication and difficulties in applying recommendations. Through a descriptive approach, various industrial sectors are analyzed, highlighting the importance of integrating audit findings into decision-making processes to improve organizational performance.
Adopción e Implementación del SAGRILAFT en las Empresas del Sector de Boyacá
(Universidad Santo Tomás, 2025-01-15) Rodríguez Velásquez, Nicol Estefany; Ospino de la Hoz, Jose Gregorio; Universidad Santo Tomas
This research addresses the adoption and implementation of the System of Self-Control and Comprehensive Risk Management of Money Laundering and Terrorist Financing (SAGRILAFT) in companies in the Boyacá sector. The study focuses on a representative sample of 11 companies, analyzing the percentage of compliance, the risks associated with the lack of implementation and the benefits derived from its correct adoption. The results show that, although some companies, such as Cementos Nacionales S.A.S . and Distribuidora de Autos S.A.S, have integrated SAGRILAFT into their organizational culture, a significant number have not yet complied with the regulations, exposing themselves to operational and reputational risks. The research reveals that companies that properly implement SAGRILAFT experience improvements in their risk management, strengthen their reputation, and foster a culture of compliance that benefits the work environment. However, those that do not face serious consequences, including the possibility of sanctions and loss of credibility in the market. Limitations in the sample and the need for e.ducational approaches to improve understanding and adoption of the system in all companies are identified. Based on these findings, directions for future research are suggested, including longitudinal studies and a more in-depth analysis of barriers to SAGRILAFT implementation. This study concludes that the fight against money laundering and terrorist financing requires a collective commitment to ensure transparency and sustainability in the business sector
Desafíos en las Auditorías Forenses: Un Enfoque Interdisciplinar para la Detección y Prevención del Fraude
(Universidad Santo Tomás, 2024-09-24) Deaquiz Niño, Karol Natalia; Reyes Saenz, Erica Johana; Tejedor Reyes, Sonia Liliana; Universidad Santo Tomás
Forensic auditing has emerged as a crucial discipline in Colombia over the past few decades, becoming a fundamental pillar in combating corruption, financial fraud, and economic crimes that undermine public confidence and the country's development. The essay explores in depth the background and evolution of forensic auditing, highlighting emblematic cases such as the Interbolsa scandal, the Odebrecht bribery case, and the Cartel de la Toga, which demonstrated the pressing need for skilled professionals and rigorous methodologies. The technical and professional capabilities required are analyzed in detail, such as in depth accounting, financial, and legal knowledge, investigative, analytical, and effective communication skills, data analysis, digital forensics, anti-money laundering techniques, and the reconstruction of altered records. Additionally, the essay examines the supervisory mechanisms implemented by the Comptroller General's Office, Superintendencies, external audit firms, internal audit committees, compliance programs, professional associations like ASAF and IIA, and international organizations such as UNODC and FATF, to ensure integrity, transparency, and the adoption of best practices. Forensic auditing contributes to economic stability, strengthens corporate and governmental governance, and restores citizen confidence by effectively identifying, preventing, and mitigating fraud, corruption, and irregularities in both the public and private sectors. Cases such as SALUDCOOP, Pacific Rubiales, and Reficar highlight its positive impact.
Blockchain y ciberseguridad en Auditoría Forense: Un enfoque innovador para la detección de fraudes en empresas de comercio electrónico.
(Universidad Santo Tomás, 2024-10-04) Ascencio Fracica, Laura Daniela; Escobar Suarez, Andres Leonardo; Universidad Santo Tomás
In the digital age, the exponential growth of e-commerce has brought with it significant challenges in terms of cybersecurity and fraud detection. Forensic auditing, as a critical tool in the identification of fraud, has evolved with the incorporation of emerging technologies, among which blockchain stands out. This article reflects on the results of recent research that explores the implementation of blockchain in forensic auditing within the field of electronic commerce, analyzing its impact on cybersecurity and fraud detection. Analytical, interpretive and critical perspectives are addressed on how this technology can transform audit processes, strengthen data integrity and improve efficiency in identifying fraudulent activities.
Innovación y Liderazgo, Reflexiones de la Cumbre de Visionarios 2024
(Universidad Santo Tomás, 2024-10-04) Martinez, Heydi; Martinez, Heydi; Universidad Santo Tómas
The report "Innovation and Leadership: Reflections from the 2024 Visionaries Summit" synthesizes the objectives, learnings, and outcomes of the event, which brought together experts and leaders from various industries to explore the intersection of innovation and leadership. The primary goal of the summit was to foster the exchange of new knowledge and experiences in a collaborative environment, facilitating enriching dialogue. The conferences highlighted the importance of innovation as a driving force for change and adaptation in an ever-evolving world. Participants valued the presentations for their practical relevance and focus on success stories, as well as the opportunity to establish networking connections. Concrete recommendations and proposals were promoted for implementing innovative strategies within organizations. The conclusions emphasize the need to cultivate leadership that values creativity and collaboration, along with the continuous development of adaptive skills. The report includes images capturing key moments from the summit, illustrating the dynamic atmosphere and active participation of attendees. This document serves as a valuable resource for leaders and organizations seeking inspiration and adaptation to current challenges through innovation.
Informe Cumbre Visionarios 2024
(Universidad Santo Tomás, 2024-10-04) Hernández Hernández, Luz Mery; Universidad Santo Tomás
Informe de Experiencia Académica Cumbre de Visionarios en Barranquilla 2024
(Universidad Santo Tomás, 2024-10-02) Quintana Moreno, Luis Orlando; Diego; Luis Orlando Quintana Moreno
Informe de Experiencia Académica Cumbre de Visionarios 2024
(Universidad Santo Tomás, 2024-09-26) Pérez Cifuentes, Daniel Sebastián; Universidad Santo Tomás
INFORME EXPERIENCIA ACADEMICA
(Universidad Santo Tomás, 2024-10-02) Olarte Quitan, Pedro Jose; Universidad Santo Tomás
Ventajas que Ofrece la Implementación de Metodologías Ágiles en Auditoría Interna para la Caja de Compensación Familiar de Boyacá Comfaboy
(Universidad Santo Tomás, 2024-10-02) Agudelo, Gloria; Benavides, Wanda; Tejedor, Sonia; Universidad Santo Tomás
This review article is developed under the objective of identifying the competitive advantages offered by agile methodologies from a perspective that allows to visualize them as an aspect of improvement that can be implemented in the future in the development of internal audits to be carried out by the Caja de Compensación Familiar de Boyacá - Comfaboy. The inquiry process was carried out through a descriptive qualitative approach methodology that allowed analyzing the improvement opportunities referred by bibliographic sources that are referents of how audits are executed in a better way when they are adapted to agile methodologies, thus gathering relevant aspects about tools, good practices and risk management to finally describe the importance of considering their implementation in Comfaboy's internal audit. Thus, this study closes by highlighting that agile methodologies in Internal Audit seek to both protect and improve the management of organizations to maintain their value by being agile and adaptable, immediately addressing and identifying ways in which the organization can be supported to project a mindset focused on the needs of its internal customers, accelerating audit cycles and fostering timely understanding to reduce unnecessary effort.
Propuesta de Sistema de Control Interno en la Empresa Ferretería Unicenter Tunja.
(Universidad Santo Tomás, 2024-09-25) Vargas Salvador, Juan David; Mozo Pérez, Laura Juliana; Klus, Javier Fernando; Universidad Santo Tomas
Given the changing dynamics in companies, implementing internal control systems has become an effective measure to mitigate risks and ensure compliance with organizational objectives, even more so when it comes to financial management. An example of this occurs in the company Ferretería Unicenter Tunja, which does not have a control system for cash and bank processes, inventory and payroll, causing a lack of rigor when it comes to having reliable information in these aspects, preventing effectiveness in decision making and unnecessary expenses. The objective of this degree work is to design a simplified and agile Internal Control model for the company Ferretería Unicenter, which adapts to the company's requirements. A qualitative methodology is used, with documentary review methods and an interview with a non-probabilistic sample in the opinion of the researcher, reinforcing and appropriating the documentary study to the reality of the company. As a result, the existing deficiencies within the company in the cash and banking processes are evident (lack of reconciliations, absence of a specific position in the processes, in addition to not having a detailed record of all operations), inventories (lack of records, control methods and personnel in charge) and payroll (management of overtime and surcharges, personnel in charge and periodic reviews), as relevant risk factors associated with these three processes, among others. Finally, the components of the SCI for Ferretería Unicenter Tunja are developed in the processes, contributing activities for the design of the system, where the main proposals are the development of control activities such as: assignment of specific personnel for these processes, establishing cash, inventory and payroll policies, preparation of daily records, reconciliations and others, training, as well as the performance of physical controls, use of management software, among others. It is finally concluded that the main resource for the SCI is human talent, which in turn requires the implementation of an accounting policy manual, especially in the absence of an inventory system that prevented the recognition of all the resources owned by the company; in short, the internal controls in the company were not the most appropriate.
Percepción de los usuarios financieros en cuanto a la seguridad de la información en plataformas móviles bancarias en la ciudad de Tunja Boyacá
(Universidad Santo Tomás, 2024-09-18) Márquez Amaya, Carlos Alberto; Rodríguez Gutíerrez, Marlly Carolina; Escobar Suárez, Andrés Leonardo; Universidad Santo Tomás
Mobile banking has become essential in the digital era, offering quick and convenient access to financial services. However, concerns about information security persist among users. Therefore, the research aims to describe the perception of financial users regarding information security in mobile banking platforms in Tunja Boyacá city, using a quantitative methodology with a descriptive approach through a survey as the data collection instrument directed at 150 financial users in the city. In conclusion, it was identified that users have a positive perception of information security in mobile banking platforms, including protection of personal and financial data, effective authentication, and fraud prevention by banks. However, they have encountered security incidents and the response of banks to these incidents has been inconsistent, highlighting the need for more consistent management of these issues by banks and shared responsibility with users.
Propuesta de auditoria al proceso de inventarios del restaurante La Finca Beer & Food
(Universidad Santo Tomás, 2024-08-04) Moreno Sanchez, Leidy Alejandra; Diaz Rivera, Julian Andres
Small and medium-sized enterprises (PYMES) are considered to be of great importance since they are essential for the economic development of a country, since they contribute to the growth of the economy, in addition to providing jobs. It is important that these types of companies can carry out their administrative functions in order to achieve the proposed objectives (Carrera López, 2022).The Restaurant La Finca Beer and Food, has increased its sales in recent months, the level of flow of customers has increased and therefore it was expected that this increase would be reflected in the increase in profits, a condition that has not yet been possible to show; therefore, in order to be able to find a solution in this respect, the aim is to determine whether an audit of the inventory process is necessary, which will also serve as a new guideline for improving administrative management, since it will be possible to identify deficiencies in the management of inventories of raw materials and inputs used in the preparations of the dishes offered in the restaurant’s menu. Tapia (2016) states that "The audit constitutes a tool of control and supervision that contributes to the creation of a culture of discipline of the organization", Complementing the above we can say, that determining the need for an audit in the processes of La Finca Beer and Food Restaurant is essential to determine the current status of controls and their efficiency in the management of the resources involved in each of their activities. Inventory is the document in which existing and tangible goods of a company are recorded, these can be merchandise ready to be delivered to the recipient or it can be merchandise processed to deliver a finished product to the customer (RAE, 2005) , in the case of the restaurant La Finca Beer and Food are purchased inputs such as meat, spices, vegetables, dressings among others which provide a cooking process according to established recipes for each particular dish beforedelivering to the customer a delicious dish on the table. Evidencing that despite the increase in the flow of customers does not give a proportional increase in the profits of the restaurant can be expected that there is a problem with inputs and raw materials used for the preparation of dishes offered in the restaurant. An audit process on the inventory of inputs and raw materials of the restaurant will not only identify the problem but will allow to solve it and improve administrative management. The correct management of the inventory will allow to know the exact quantities of inputs that are required for the preparation of each dish of the letter, its costs and utilities with respect to the price that is charged to the customer. That is why, the purpose of this text is to determine whether an audit process is required to the inventory of the restaurant La Finca Beer and Food.
Repercusiones en la auditoria a raíz de las nuevas tecnologías en el sector bancario colombiano en la ciudad de Tunja
(Universidad Santo Tomás, 2024-08-15) Lopez, Maria; Castillo, Juan; Jose Gregorio, Ospino de la Hoz; Universidad Santo Tomás
Innovative new technologies for the Colombian banking sector have undoubtedly transformed auditing practices in the financial sector, improving the efficiency, accuracy, and transparency of auditors' activities while also presenting significant challenges and improvements in how these activities are carried out. Through the effective and relevant use of these technologies, this review article examines in depth the impact of these technologies on banking audits, covering everything from risk identification and fraud detection to enhancing transparency in each of its areas. Additionally, the benefits, challenges, and ethical considerations associated with the implementation of these technologies are evaluated. The article details how the convergence of technology and auditing is shaping more effective and transparent practices. The analysis includes a thorough review of national sources, identification of the technologies used, and a comparative analysis of their impact on banking audits. Furthermore, surveys conducted among Colombian financial entities are used to assess and evaluate their results, providing a qualitative perspective on their experience with these technologies. Finally, the impact of these technologies on operational efficiency and the quality of audit services is evaluated, and the strategic need for their continued adoption to improve future audit processes is discussed.
Evolución de la auditoría financiera en la era de la transformación digital
(Universidad Santo Tomás, 2024-08-15) Wittingham Jimenes, Lina María; Arias Segura, Natalia Andrea; Díaz Rivera, Julian Andrés; Universidad Santo Tomás
The article analyzes the evolution of financial auditing in the era of digital transformation, highlighting the importance of adapting to technological advances and using advanced digital tools. It addresses the challenges and opportunities that arise from the integration of digital technologies in financial auditing, as well as ethical and security considerations. It emphasizes automation in financial auditing to identify risks and understand the business, stressing the need to acquire technological skills and establish governance and compliance frameworks. Digital transformation has revolutionized financial auditing in leading financial institutions, which have implemented tools such as cloud auditing, data analysis, and blockchain to improve efficiency and accuracy in audits. Major auditing firms have adopted technologies such as artificial intelligence and data analysis to enhance the quality of audits and detect risks and fraud more effectively, while small and medium-sized enterprises are also digitizing their financial processes to optimize costs and risks in financial auditing.
Analizar los beneficios de la implementación de la auditoría interna en las empresas pymes del sector ferretero de Tunja, Colombia
(Universidad Santo Tomás, 2024-08-13) Quecan, Katerin; Díaz Rivera, Julián Andrés; Universidad Santo Tomás
Several companies in the hardware sector of the city of Tunja, after the pandemic of 2020, are still trying to recover from the crisis that impacted this sector, such as the rise in prices of the different materials they handle from their inventories, including cement, iron, paints, among others, with that sense this work is carried out focused on the implementation of internal auditing, as a tool for the control and prevention of fraud in this sector, which contributes and helps mitigate the risks to which these companies are exposed in their daily actions, such as scams, financial embezzlement, leakage of money in inventories that do not move, in the hiring of personnel, among others. The objective of this research article is to evaluate what impact the implementation of internal auditing in the processes that are executed there would generate in SMEs in the hardware sector in Colombia. The research question is solved through a survey applied to the hardware sector of the city of Tunja, where the real situation in which this sector of the economy is found and whether it applies and implements internal auditing is evaluated. The responses received show us that for the hardware sector internal auditing within its organizations is of utmost importance, but it also allows us to see that great scourge to which these pymes are exposed, by not having enough knowledge since many of these entrepreneurs do not know what internal auditing is, what is validated in this process and how it helps companies to grow in processes and their finances, when the risks to which they are exposed are mitigated, which are often not seen with great clarity. Taking into account the above, a series of strategies are proposed such as: Carry out, in conjunction with the institutions of higher education (IES), the chamber of commerce of Tunja, the government of Boyacá, the mayor's office, among other state institutions, an agreement where entrepreneurs are trained in the field of internal auditing, the importance of this for their pymes, and why it should be one of the pillars in which entrepreneurs invest in their companies and not see it as an unnecessary expense. likewise, it is proposed that, together with the research seedbeds of the (HEIs), they can be carried out with auditing students, business practices, in these companies of the hardware sector, thus providing from the academy a differentiating plus in the future professionals of this branch. It is also suggested that auditing firms hold a service fair where entrepreneurs in the hardware sector are invited to learn how to handle when hiring an audit service and what benefits they obtain by contracting this added value to their companies.
Programa de Auditoría de Cumplimiento para la Industria Manufacturera
(Universidad Santo Tomás, 2024-06-20) Duque, Danna; Garzón, María; Universidad Santo Tomás Tunja
Compliance auditing in the manufacturing sector is a fundamental tool for verifying compliance with industry-specific rules and regulations, such as those related to occupational safety, product quality and waste management, among other critical aspects. Identifying these processes allows the implementation of improvement programs where companies can prioritize their resources to focus on strategic growth initiatives. In addition, it helps entities fulfill their mission by pinpointing areas that require improvement in operational practices. This audit not only demonstrates the real impact on regulatory and procedural compliance, but also promotes the implementation of sustainable business practices, mitigating problems associated with ineffective internal control. Compliance auditing provides an objective assessment of current performance and facilitates the identification of areas for improvement. It also promotes a culture of transparency and accountability, which are essential to maintain competitiveness and long-term sustainability in the Colombian market.

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