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 62

La Efectividad de las Auditorías Internas en la Detección de Fraudes en el Contexto Empresarial Colombiano
(Universidad Santo Tomás, 2026-04-08) Pardo Cardozo, Nicolas; Hernández Delgado, Cindy Paola; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0002147379
Currently, fraud has established itself as one of the main risks affecting the sustainability of organizations. Reports from entities such as the ACFE, which is one of the most important organizations in the world dedicated to fraud research and the general comptroller, reveal that the losses resulting from corporate fraud represent a significant percentage of companies' revenues, generating legal, financial, and reputational impacts. Internal auditing, in its main function of assurance and control, plays a fundamental role in the prevention and detection of fraud. However, in practice, different studies show that most frauds are discovered through external and internal reports, beyond the procedures carried out in auditing. This situation raises various questions about the true effectiveness of internal auditing as a control mechanism against fraud detection. In the Colombian business context, limitations related to the independence of internal auditors, the availability of resources, and training in fraud detection techniques persist, which minimizes the ability to anticipate and timely detect these illicit behaviors. Because of this, there is a need to assess the effectiveness of internal audits in detecting and mitigating fraud in Colombian entities, in order to identify opportunities for improvement, strengths, or possible weaknesses.
Acciones correctivas implementadas frente a los problemas de medicamentos en Colombia (2015–2025): una revisión documental.
(Universidad Santo Tomás, 2026-02-05) Rodríguez Quiroga, Edna Tatiana; Niño Abaunza, Luz Helena; Universidad Santo Tomas
Abstract To ensure the reliability of the information, a review of 50 sources was conducted, including scientific and academic articles as well as documents from current INVIMA and Ministry of Health regulations. The objective was to analyze the corrective actions adopted in Colombia in response to medication-related issues between 2015 and 2025. The findings show that, during this period, the medication supply problem stemmed primarily from the financial crisis of the EPS and pharmaceutical managers. Although the Colombian government has implemented regulations, reporting mechanisms, and sanctions, these corrective measures have not fully ensured stable access to medicines. System underfunding and the limited operational capacity of the EPS have reduced the effectiveness of these actions, maintaining barriers and delays in medication delivery. Consequently, without addressing the underlying financial issues or strengthening the responsibilities of EPS and pharmaceutical managers, it will not be possible to guarantee timely and effective access to essential medicines. Keywords: medicines - shortage – pharmacovigilance - risk - public policy – INVIMA - ministry of Health - National Superintendency of Health (supersalud) – Eps.
Auditoría Ambiental en Colombia: Desafíos y Perspectivas del Aseguramiento de la Información para la Sostenibilidad
(Universidad Santo Tomás, 2026-01-30) Cruz Yomayuza, Paola; Universidad Santo Tomas
This article analyses the evolution, current state, and future challenges of environmental auditing in Colombia, in the context of growing demands for sustainability and transparency. Through a documentary and regulatory review, it examines the historical foundations of auditing, its incorporation into Colombian legislation, and its connection with the assurance of environmental information. The study highlights the country’s institutional advances as well as key limitations in implementation, traceability, and public access to information. A comparative analysis with other Latin American countries is also presented, emphasising the strategic role of the statutory auditor in Colombia as a bridge between the financial and environmental domains. The study concludes that, although Colombia has a robust regulatory framework, it is necessary to strengthen technical, institutional, and professional capacities to ensure an effective, reliable, and socially committed environmental auditing system that promotes more transparent and sustainable environmental governance.
Auditoria forense en Colombia: relevancia y desafíos en el control del fraude estatal. Una revisión documental
(Universidad Santo Tomás) Ostos Bustamante Leonela Camila; Páez Rodríguez Liseth YasmínEl artículo examina el impacto de la auditoría forense en Colombia como instrumento para prevenir y identificar fraudes en entidades públicas. A través de un análisis documental y una perspectiva cualitativa, se revelan sus bases teóricas, categorización, etapas y la implementación de estándares internacionales como las NIAS e IPSAS, además de leyes nacionales que robustecen el control del estado. El caso de corrupción en la UNGRD, en el que se desviaron fondos por la adquisición ilícita de carrotanques, evidencia la ausencia de supervisión interna, transparencia y responsabilidad del servicio público. La investigación determina que la auditoría forense debe evolucionar desde una perspectiva reactiva hacia una preventiva, potenciando la capacitación profesional, la ética y la colaboración entre las entidades de control para asegurar la responsabilidad, la restauración de la confianza de los ciudadanos y la integridad instituciona; Edwin Steven Matallana Chilito
This article examines the Impact of forensic auditing in Colombia as a tool for preventing and identifying fraud in the public sector. Through documentary analysis and a qualitative perspective, it reveals the theoretical foundations, categorization, stages, and implementation of international standards such as the ISAs and IPSAS, as well as national laws that strengthen state oversight. The corruption case at the UNGRD (National Unit for Disaster Risk Management), in which funds were misappropriated through the illicit acquisition of water tankers, highlights the lack of internal supervision, transparency, and accountability in public administration. The research concludes that forensic auditing must evolve from a reactive to a preventive approach, enhancing professional training, ethics, and collaboration among oversight entities to ensure accountability, restore public trust, and uphold institutional integrity
La Auditoría Financiera frente a los Riesgos de la Inteligencia Artificial y la Automatización: desafíos en el Sector Financiero Colombiano (2020-2025)
(Universidad Santo Tomás, 2026-01-29) Maria Camila Piraneque Hernandez, Maria Camila Piraneque Hernandez; Brigny Stefhanny Suárez Parrales, Brigny Stefhanny Suárez Parrales; Rubén Darío Hernández Escorcia, Rubén Darío Hernández Escorcia
The technological transformation in the Colombian financial sector between 2020 and 2025 has significantly reshaped financial auditing processes. Advances in artificial intelligence, automation, and big data analytics have enabled the development of new procedures, strengthened early risk detection, and improved assurance quality. However, these advances have also generated challenges, primarily related to methodological adaptation, professional training, resistance to adopting technological tools, and a lack of trust in digital systems. This article presents a research-based review to analyze the challenges, trends, and risks at the time of the initial integration of Artificial Intelligence and automation into financial auditing in the Colombian sector. The results show that, although tools such as Big Data, machine learning, and blockchain have boosted audit processes and increased analytical accuracy, their implementation remains limited by technological gaps, a lack of regulatory standardization, the urgent need to strengthen professional judgment, dependence, and skepticism. Evidence indicates that the main emerging risks include over-reliance on algorithms, data vulnerability, deterioration of professional judgment, and a lack of regulatory guidelines. Furthermore, it is highlighted that the success of the transition to Audit 4.0 will depend on advanced technical training, the development of ethical competencies, technological investment, and an organizational culture geared toward innovation. In conclusion, AI and automation represent crucial opportunities to improve the transparency and reliability of financial information, provided that the associated risks are properly managed and robust, critical human oversight frameworks are strengthened.
La integración de la criminología y la auditoría forense en el análisis del fraude económico en Colombia (2020-2025)
(Universidad Santo Tomás, 2025-11-20) Luna Mariño, Daniel Enrique; Universidad Santo Tomas
Economic fraud and corruption have increased in Colombia between 2020 and 2025, driven by digitalization. This article examines the integration of criminology into forensic auditing (FA) as a more effective response to these crimes, since current national practices remain mostly technical and reactive. Through a systematic literature review, the study highlights the need to apply advanced criminological frameworkssuch as the Fraud Diamond and the Fraud Pentagonwhich expand the traditional approach by incorporating factors like capability and arrogance of white-collar offenders. It proposes operational guidelines to embed criminological perspectives into the four phases of FA (planning, execution, communication, and monitoring), emphasizing the use of the PEACE model for investigative interviewing. The study concludes that Colombian forensic auditors must evolve into interdisciplinary professionals capable of developing preventive strategies and better substantiating criminal intent in judicial processes.
Uso de la inteligencia artificial en la auditoría interna: riesgos, oportunidades y su alineación con las Normas Internacionales de Auditoría (NIA)
(Universidad Santo Tomás, 2025-11-24) Orozco Castillo, Juan David; Guerrero Colina, Miguel; Universidad Santo Tomas
The advancement of Artificial Intelligence (AI) has significantly transformed internal auditing, providing new opportunities to optimize processes, detect fraud, and strengthen internal controls. This study analyzes the risks, benefits, and alignment of AI use with International Auditing Standards (ISA) through a documentary literature review from 2015 to 2025. The main benefits identified include automation of audit tasks, improved anomaly detection, and enhanced risk assessment (ISA 315 and 330). However, risks such as algorithmic opacity, technological dependence, and the loss of professional judgment (ISA 200 and 500) were also observed. Findings suggest that AI does not replace auditors but enhances their performance through stronger analytical tools. The research concludes that ethical supervision, continuous training, and robust control frameworks are essential to ensure the quality and traceability of audit evidence.
La integración de la inteligencia artificial en las auditorías internas de las MIPYMES en Colombia: desafíos y oportunidades
(Universidad Santo Tomás, 2025-11-13) Castillo Ortiz, Gerson Camilo; Rodriguez Samaca, Laura Ximena; Hernández, Cindy Paola; Universidad Santo Tomas
Entre riesgos y vulnerabilidades: El rol del auditor en el mundo
(Universidad Santo Tomás, 2025-09-26) Zarza Ramirez, Sandra Milena; Molina Pérez, Yuceris Teresa; Guerrero Colina, Miguel Antonio; Universidad Santo Tomas
The increasing digitalization of organizations has transformed the way they operate, generating greater efficiency but also an increase in cyber risks. Cyberattacks are becoming more sophisticated and frequent, and organizations must adapt quickly to protect their information and digital assets. In this context, the role of the auditor has become crucial in managing cyber risks. This paper analyzes how auditors face emerging challenges in a digital environment, identifying the competencies, tools, and frameworks needed to conduct effective cybersecurity audits. Through a review of current cyber threats and regulatory frameworks, the paper presents the critical role auditors play in the prevention, detection, and mitigation of cybersecurity incidents. Finally, the paper reflects on the future of cybersecurity auditing, and the challenges auditors must address to stay up-to-date with constantly evolving threats.
Auditoría Financiera Inteligente: El aporte de la Inteligencia Artificial para la toma de decisiones organizacionales.
(Universidad Santo Tomás, 2025-08-25) Yessica Lorena Fonseca Salcedo; Adriana Jiménez Herrera; Universidad Santo Tomás
The proposed presentation aims to address in the first instance the evolution of financial auditing with the incorporation of new emerging technologies, this evolution has allowed to move from manual and regulatory processes to more agile, accurate and automated models, capable of analyzing large volumes of data in real time, thus optimizing information and providing comparability for decision making. At the same time, it wants to detail how artificial intelligence has significantly impacted financial auditing processes, emphasizing its contribution to organizational decision making, on the other hand, it seeks to present the way in which organizations face different challenges when adopting AI technologies, promoting a mentality oriented towards innovation and competitiveness. As a methodology, we will find cases of companies that already use AI in their financial audits, demonstrating the positive impact on their processes and decision making, exploring the concept of predictive auditing, where AI not only analyzes historical data, but also predicts future results based on trends identified in financial data so that companies can be proactive and not reactive to management problems, ensure their transparency and increase the confidence of their stakeholders, The results show that AI makes it possible to automate repetitive tasks, optimize detection and generate more reliable and useful reports for strategic management. This transformation not only improves the efficiency and reliability of the audit process, but also redefines the role of the auditor as an analytical and strategic agent . In this context, a critical reflection on future trends in financial auditing is expected, including the integration of emerging technologies such as blockchain, big data or machine learning, which amplify the potential of AI to strengthen transparency, anticipate risks and improve organizational decision making. However, their adoption requires technological investment, specialized training and adequate change management. It is concluded that intelligent financial auditing is emerging as an essential tool to face the demands of a dynamic and highly competitive digital environment.
El rol de la auditoría en la responsabilidad social corporativa: Revisión sistemática de literatura (2014–2024)
(Universidad Santo Tomás, 2025-07-31) Cardenas Pinto, Valentina; Saenz Castro, Rafael Alejandro; Hernandez Delgado, Cindy Paola; Universidad Santo Tomas
Auditing and Corporate Social Responsibility (CSR) are two concepts that have gained great relevance in the contemporary business context. This article presents a systematic review of the literature published between 2014 and 2024 with the aim of analyzing the role of auditing in the implementation and effectiveness of CSR policies, identifying the different methodological approaches, challenges and contributions of auditing in relation to the verification of sustainable practices, business ethics and organizational transparency. It highlights that, although auditing can be a key tool for strengthening CSR, its effectiveness depends on factors such as independence, the existence of clear standards and consistency with organizational strategy. Finally, the study highlights the need for a modern and transformative auditing practice that contributes to the generation of shared value and sustainable development.
El impacto de la inteligencia artifical en la eficiencia del SAGRILAFT: Aliado estrategico o riesgo emergente?
(Universidad Santo Tomás, 2025-07-08) Galán Garavito, John Edison; Bustos Gutiérrez, Daniel Antonio; Jiménez Herrera, Adriana
This article examines how Artificial Intelligence (AI) influences the operational efficiency of the Risk Management System for Money Laundering and Terrorism Financing (SAGRILAFT). Based on a systematic review of academic articles indexed in Scopus, the study identifies thematic, methodological, and geographic patterns related to the use of AI in regulatory compliance systems. It analyzes the operational advantages offered by predictive models and intelligent algorithms, as well as the ethical, regulatory, and technical challenges involved in adopting such technologies in sensitive contexts. The findings suggest that AI can be a valuable strategic ally in strengthening the detection and prevention of suspicious activities, provided it is integrated under clear regulatory frameworks, active human oversight, and principles of algorithmic governance. This study provides a critical and comparative perspective that highlights regional gaps, proposes guidelines to enhance the regulatory scope of SAGRILAFT, and offers conceptual tools for regulated entities, developers, and decision-makers in the field of digital audit and control.
Una mirada hacia el fortalecimiento de la seguridad contable
(Universidad Santo Tomás, 2025-04-24) Pinzón Ariza, Maria Isabel; Escobar Suarez, Andrés Leonardo; Universidad Santo Tomas
Currently, different electronic devices along with information networks and the web have carried out better storage and transmission of data related to government and companies, currently organizations respond to these changes to the continuous evolution of information technologies with various tools that provide undeniable advantages and at the same time threats and risks in the different scenarios used for information management. This article aims to identify and present original findings of research related to cybercrimes in the accounting field, with the aim of promoting the proper use and management of information through various strategies that contribute to protecting the intangible assets of organizations. The methodology of systematic exploration of literature is implemented taking into account keywords that were searched in academic databases where 60 studies were chosen that reflected the search criteria in their content and 30 articles of theoretical and empirical research that addressed the central research topic were chosen. It is concluded that there are various studies conducted around the issue, but there is a need to delve deeper into the various methods used to commit cybercrimes in the accounting field, so that companies are fully informed about how to protect their information and ensure it is not vulnerable to criminals. It also highlights the role of statutory auditors in enabling the identification of errors in different departments of companies and/or deficiencies in internal control.
Análisis ético e independiente en la toma de decisiones por parte del auditor durante la auditoria
(Universidad Santo Tomás, 2025-03-28) Mojica Serrano, Cristhian Uriel; Quintana Manosalva, Julian Francisco; Jiménez Herrera, Adriana; Universidad Santo Tomás
Independence and ethics are fundamental pillars in the practice of auditing, as they guarantee objectivity and accuracy in the evaluation of financial information. In a business environment where transparency is essential, auditors must act without external influences that may compromise their judgment. Lack of independence can lead to biased interpretation of data, affecting not only the quality of financial reporting, but also the confidence of stakeholders in the information presented. This study aims to investigate how auditor independence and ethical principles influence the auditor's decision making during the audit process. Through a detailed analysis, it seeks to understand how these factors impact the veracity and integrity of the financial information gathered. The research will focus on evaluating the consequences that may lead to a lack of independence, as well as the ethical issues that may arise in the auditor's professional practice. The importance of this research lies in its potential to improve auditing practices and promote greater transparency in financial reporting. By identifying and analyzing the relationships between independence, ethics and decision making, it is hoped to contribute to the development of more effective standards to ensure the quality and reliability of audits. This work will benefit not only audit professionals, but also companies and stakeholders who depend on accurate financial reporting to make informed decisions.
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.

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