Especialización Revisoría Fiscal y Auditoría Externa

URI permanente para esta colecciónhttp://hdl.handle.net/11634/127

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Impacto de la transformación digital en el rol y las competencias de los revisores fiscales y auditores en Colombia: desafíos y oportunidades en la era digital
(Universidad Santo Tomás, 2025-03-11) Martínez Cristancho, Bianeth Angélica; Porras Sánchez, Luz Elena; Vásquez Ayala, Marcela Alejandra; Orduz Ortiz, Elizabeth
This study analyzes the challenge of how digital transformation is changing the role and competencies of statutory auditors and auditors in Colombia. In an environment in constant technological evolution, these professionals face significant challenges in adopting digital tools and updating their skills. The main objective is to examine the impact of digitalization on auditing, identifying the opportunities and obstacles that this transformation brings. The method used is a documentary analysis of academic sources, regulations and previous studies that allow understanding the trends and effects of digitization in the sector. The results show that the implementation of artificial intelligence, big data and automation has improved the efficiency and accuracy of auditing processes in large firms, while small and medium-sized companies face economic and training barriers. There is also a gap in the training of auditors, who require new technological competencies to remain competitive. The discussion highlights the importance of updating curricula in academic programs and the development of strategies to reduce the digital divide in the sector. Digitalization in auditing is not an option, but a necessity to ensure the quality and transparency of financial information in Colombia.
Aplicación de un nuevo modelo de informe del revisor fiscal aplicado a la empresa Transportes Piedecuesta S.A.
(Universidad Santo Tomás, 2025-02-25) Colmenares Jacanamijoy, Claudia Patricia; Siza Delgado, Tulia Inés; Espitia González, Sandra Marcela; Universidad Santo Tomás
The research focuses on improving the systemic process of fiscal oversight in the company Transportes Piedecuesta S.A. through the implementation of a new model for the Auditor's Report. The overall objective is to develop a model that instills confidence in stakeholders, addressing challenges related to the adoption of the new normative approach. A qualitative approach was chosen to understand the perceptions of external users, and a descriptive method was employed to detail the implementation of the model. The target population includes investors, suppliers, customers, and government entities interested in the financial information of Transportes Piedecuesta S.A. The unit of analysis is the company itself, and intentional sampling was used to select relevant participants. Data were collected through participant observation, interviews, and questionnaires. For analysis, an inductive approach was applied to qualitative data, and descriptive statistics were used for quantitative data, employing tools such as Excel. Validity and reliability were ensured through triangulation and constant expert review. Results include the identification of normative sources, the development of the manual for the new report, and the construction of a tool matrix. The research contributes to the field of Auditing and Financial Control by providing a practical guide to enhance fiscal oversight in evolving normative contexts.
Análisis de las sanciones a los revisores fiscales en el ejercicio de su profesión en Colombia
(Universidad Santo Tomás, 2024-08-23) Ramos Mercado, Carlos Alberto; Pulido Celis, Leidy Johana; Peña Duarte, Mario Andrés
This analysis addresses the sanctions imposed on fiscal auditors in Colombia, examining the theoretical and conceptual framework of their función, legal regulations, and the impact of their ethical and professional violations. Fiscal auditing in Colombia has a long history in the country, ensuring the integrity of financial information and regulatory compliance. The research focuses on sanctions imposed by the Central Board of Accountants, which can include warnings, fines, suspensions, or cancellations of registration, depending on the severity of the infraction. The importance of professional ethics and the regulations established in Law 43 of 1990 are highlighted. This law defines the responsibilities and principles that should guide the work of accountants and fiscal auditors. The study also reviews the most common causes of sanctions, such as inadequate verification of transactions and the omission of reporting irregularities. The methodology used is descriptive and employs a mixed approach to analyze sanctions over recent years, with an emphasis on transparency and professional ethics.
Propuesta de un Sistema de Control Interno Para IDIMCOL S.A.S
(Universidad Santo Tomás, 2024-08-22) Gomez Osorio, Maria Isabel; Villabona Colmenares, Janneth; Orduz Ortiz, Elizabeth
This research project aims to evaluate and propose the adoption of an internal control system to optimize the operational and financial management of the organization. The research will focus on identifying deficiencies in current controls and areas for improvement, in order to establish a robust framework that ensures regulatory compliance and optimizes internal management. The project seeks to strengthen internal control, ensure compliance with regulations, and improve overall efficiency, contributing to a safer and more effective operation.
Modelo de auditoria forense aplicado a operaciones financieras y contables en la empresa “Orinoco internacional S.A.S”
(Universidad Santo Tomás, 2024-08-21) Villabona Colmenares, Olga; Barcenas Romero, Carlos Andrés; Gélvez Villamizar, Natalia de Jesús
The following degree work consist in the implementation of a forensic audit model applied to financial and accounting operations in the company "Orinoco internacional s.a.s " which emerge from the company's need of not having an established model of an internal control system. This study includes a step by step of the different steps from the bibliographic compilation to understand why a forensic audit is a useful tool to detect financial fraud because it provides us complete information about the fraud also allows us the study of the field of the fraud activity in order to identify it accuracy.
Retención en la fuente: impacto en el cumplimiento tributario por los cambios introducidos por la resolución 031 de 2024 al formulario 350.
(Universidad Santo Tomás, 2024-08-16) Mora López, Luis Fernando; Morales Diaz, Yanid Marsela; Suárez Pabón, Elizabeth; Martínez de Beltrán, Carmen Cecilia
The National Tax and Customs Directorate - DIAN through resolution 031 of February 29, 2024 has prescribed the new withholding at source form 350 which will be effective as of August 1, 2024. This new form introduces three significant changes: i.) modifications in the presentation of withholding concepts for legal entities and individuals, ii.) disaggregation of withholdings for purchases and sales of hydrocarbons and mining products, iii.) withholding for payment abroad for taxpayers with significant economic presence in Colombia. We will analyze how the changes introduced by Resolution 031 of 2024 may impact taxpayers who are withholding agents for income and complementary taxes, sales tax (VAT), national stamp duty, and income tax withholding agents in terms of tax compliance efficiency.
La importancia de la contaduría pública en la fiscalización y auditoria tributaria: Un enfoque crítico
(Universidad Santo Tomás, 2024-08-15) Tarazona Barrero, Anggie Tatiana; Joya Arenales, Eugenia Patricia; Ortiz Medina, Karen Daniela; Martínez de Beltrán, Carmen Cecilia
In recent years, accounting has become a fundamental tool in companies as it allows to obtain updated information for the calculation of taxes in order to comply with the tax legislation issued by the National Tax and Customs Directorate DIAN, which is why the accountant is immersed in developing their functions with ethics and social responsibility. This document seeks to describe from a critical approach the importance of the accounting profession in a process of tax audit and tax audit, as well as the challenges faced by public accountants in the development and performance of their duties, taking into account the role they play either as public accountant or tax auditor. Keywords: audit, public accountant, tax audit, taxes
Aplicación de beneficio de auditoría para una sociedad por acciones simplificada
(Universidad Santo Tomás, 2024-08-16) Carreño Coronel, Cenith; Suárez Corzo, Andrea; Martínez Durán, Carmen Cecilia
This work aims to show the application of the audit benefit to an income tax return and supplements of a simplified joint stock company (SAS), but in the same way, this benefit applies to both legal entities and natural persons always. who are taxpayers of income and complementary taxes and also comply with current regulations. Likewise, the impact that is generated for the company will be analyzed in the event that it voluntarily accepts the application of the benefit in question, or because the taxpayer complied with the regulations in the increase in the net income tax as indicated by the regulations and for which a company will be taken and the income declaration for the 2021 and 2022 tax periods is taken as an example.
Desafíos de la práctica contable, el ejercicio profesional y la independencia mental o profesional
(Universidad Santo Tomás, 2024-08-15) Goyeneche Toscano, Silvia Mariana; Alarcón Munares, Ana Julieth; Martínez de Beltrán, Carmen Cecilia
This study examines the main challenges faced by public accountants in the application of professional independence, compliance with the code of ethics and conduct in established disciplinary processes. For this research, the Method: Mixed Research was developed in order to obtain data and analyze the behavior of professionals, through quantitative and qualitative research, identifying factors that affect professional independence. Results: the rules and principles that govern professionals were analyzed, highlighting deficiencies in the implementation and supervision of ethical standards according to the results obtained from the applied method. Discussion: according to the results, they suggest the need to strengthen continuous training in order to ensure an independent, reasonable and ethical accounting practice. This study provides recommendations to improve the training and supervision of accountants, as well as to reform disciplinary processes to promote greater integrity in the accounting profession.
Análisis del Impuesto de Industria y Comercio en Bucaramanga y su Área Metropolitana para Proponer Unificación de Tarifas y así Maximizar el Recaudo en las Finanzas Publicas
(Universidad Santo Tomás, 2024-06-21) Guerrero Rodriguez, Eledys Isabel; Vargas Murillo, Gilma; Curubo Torres, Francis; Espitia Gonzalez, Sandra Marcela
Research project that aims to comparatively analyze the Industry and Commerce Tax in Municipalities of the Metropolitan Area of Bucaramanga and propose a tariff unification considering the various factors involved in setting the tax. At a methodological level, the study is descriptive, qualitative approach and non-experimental, cross-sectional design. At a methodological level, a review of scientific literature and tax documentation in municipal entities (mayors) was carried out, in the respective treasury and treasury secretaries.
Mantenimiento de NIIF en el rubro deudores clientes y cartera según sección 11 de NIIF para pymes, caso de estudio Industrias Acuña Ltda
(Universidad Santo Tomás, 2024-07-09) Pacheco Gil, Andrea Marcela; Peña Muñoz, Jenny Priscilla; Tellez Rivera, Yeferson Miguel; Barrera Arciniegas, Helga Lucero
This work highlights the importance of quantifying the customer debtors of Industrias Acuña Ltda., especially those in arrears, in order to accurately reflect the real economic situation of the company in its financial statements. The lack of recognition of impairment in the portfolio leads to an overvaluation of financial assets, which affects appropriate management decision making. The study was carried out using a qualitative-descriptive methodology, with a focus on the impact of not quantifying the delinquent portfolio, including overdue obligations and clients in financial reorganization processes. The main objective is to implement the International Financial Reporting Standards (IFRS) in the corresponding item, ensuring regulatory compliance and improving financial transparency. To achieve this, we identified the corporate purpose and economic activities of the company, evaluated the previous implementation of IFRS, reviewed the financial statements and selected the item for the application or updating of the standards. Necessary adjustments and reclassifications were proposed, as well as the development and adjustment of the accounting policy according to the requirements of the IFRS for SMEs and the current needs of the organization. The method used is qualitative and deductive, based on a detailed review of the financial statements to ensure compliance with IFRS and improve the financial management of Industrias Acuña Ltda.
Implementación de la Política Contable de Efectivo y sus Equivalentes, según la Sección 7 NIIF para PYMES Caso de Estudio: Empresa Autopartes BGA S.A.S.
(Universidad Santo Tomás, 2024-06-04) Bohórquez Garzón, Alejandro; Martínez Poveda, Giancarlo; Barrera Arciniegas, Helga Lucero
This document describes the implementation of the Cash and Cash Equivalents Accounting Policy, based on Section 7 of the International Financial Reporting Standards for Small and Medium-sized Entities (hereinafter IFRS for SMEs), for the case of the Company Autopartes Bga S.A.S. In which the qualitative, descriptive, case study method was used. To this end, the entity's operations were identified, as well as the technical requirements established in sections 7 and 11 of IFRS for SMEs, which would allow establishing the appropriate treatment of cash and its equivalents in the company under study. Subsequently, the cash and cash equivalents policy was developed and designed with the purpose of guiding the company Autopartes BGA S.A.S. in the efficient management of its liquid financial resources in order to ensure that cash is accurately and reliably reflected in the Financial Statements.
Mantenimiento a la política contable de instrumentos financieros con base en la sección 13 de NIIF para pymes. Caso de estudio: empresa Aceros y Construcciones DF SAS
(Universidad Santo Tomás, 2024-07-03) Arciniegas Villamizar, Edgar Antonio; Barrera Arciniegas, Helga Lucero
The purpose of this case study is to maintain the accounting policy of the inventory item of the company Aceros y Construcciones Df SAS, which currently does not have the ideal structure in its provision of financial statements. The method used is qualitative and descriptive and the type is case study. Maintenance under IFRS for SMEs will be carried out in accordance with Section 13 of inventories and according to the established criteria of section 10 of IFRS for SMEs, which corresponds to the accounting policies manual. The company needs to have control over its inventories and make the corresponding adjustments to determine that its information is reasonable, reliable and understandable for management decision-making. This will be done through a review of the current policy, establishing the operation of the business and inventory management in order to propose maintenance of said policy, which allows optimal management of inventory.
Efectos de la ley 2277 del impuesto de renta en personas naturales
(Universidad Santo Tomás, 2023-12-01) Aguilar Rincon, Nelly; Mantilla Rodriguez, Erika Tatiana; Jimenez Martinez, Maria del Socorro; Martinez Duran, Camen Cecilia
Through this work, we want to make known the effects caused by Law 2277 on the income tax for natural persons in their condition of labor income - salaries, making a comparison to analyze the changes regarding the settlement of said tax and the entry into force of the new law for the application of the income tax return for 2023 and later
Plan de Mejoramiento del control interno para el manejo del efectivo en la empresa Copetran de la ciudad de Bucaramanga
(Universidad Santo Tomás, 2023-08-24) Santander Villamil, Ivan Yobany; Cano Silva, Paul Hernan; Martinez Duran, Carmen Cecilia
Internal control is a tool that contributes to the internal management of an organization, optimizing administrative and accounting processes to meet institutional objectives. The main objective of the work is to design a plan to improve internal control in cash management in the Copetran company, using the COSO ERM model as a tool. The current situation of cash control is analyzed, identifying shortcomings through fiscal review reports, such as shortages and losses of money, accounting inconsistencies and lack of use of internal control techniques. The contracts of the direct agencies and participants of Copetran are validated to evaluate the coverage of the liability policies in relation to cash management and risks in the offices. To design the methodology called "COSO ERM Model: tool for improving internal control of cash" procedures and strategic activities are perfected that contribute to improving the effectiveness of internal control for the company's cash management. For the development of the work, the descriptive and documentary method with a qualitative approach was obtained, through which a tool will be selected that will be modified in structure from the analysis of source documents provided by the company and from the analysis and description of organizational activities and events, economic and financial. In conclusion, the need to generate insurance to support the company against possible risks is highlighted, a constant follow-up is proposed and it is suggested to implement the tool designed to identify and evaluate risks, strengthening the treasury procedure. Keywords: internal control, COSO model, business risks, cash, liability policies
Implementación de la NIIF 17 para pymes en la empresa CS SAS
(Universidad Santo Tomás, 2023-08-09) Molina Ruiz, Narlys Paola; Roa Rodriguez, Rosa Edith; Barrera arciniegas, Helga Lucero
The research project will focus on the implementation of IFRS 17 for SMEs applied to the company CS SAS; This is an entity that in the last two years acquired properties and it is observed that according to current regulations it has not implemented the proper update, it is for this reason that we want to present it in a reasonable manner and for this we must make the applicable adjustments in the international financial reporting standards, based on the guidelines of the IFRS for SMEs, determined in Law 1314 of 2009, Decree 3022 of 2013 and Decree 2267 of 2014. Our purpose is to demonstrate that, with the implementation of this standard, the company will improve the way in which it is presenting its financial statements, since in this way the reality of the company will be reflected, since we would be taking each of the properties to fair value. with which the company has, this will help potential investors to be interested since they will see a company updated with regulations and therefore more profitable and with a potential possibility of growth.
Desmantelamiento de la PPYE de la empresa CB SAS
(Universidad Santo Tomás, 2023-07-05) Rojas Hernández, Tania Alexandra; Sánchez Escorcia, Thais Beatriz; Barrera Arciniegas, Helga
The purpose of this work is to implement IAS 16 and 37, which deals with the treatment that will be given to Property, Plant and Equipment with respect to dismantling, this applied to the company CB SAS, will be done through a proposed methodology that Its purpose will be the incorporation and change of accounting records for the preparation and presentation of financial statements that will be in accordance with current regulations, allowing decision-making to be timely and assertive according to its needs.
Propuesta de política contable de conversión de la moneda extranjera de acuerdo con la sección 30 de NIIF para pymes, aplicado a la empresa SISTEMAS DE FLUIDOS EN LÍNEA SAS.
(Universidad Santo Tomás, 2023-07-05) Amado Rodríguez, Víctor Alfonso; Jerez Vasquez, Yeisson; Pedreros Gómez, Kevin Giovany; Barrera Arciniegas, Helga Lucero
The purpose of this proposal is to propose the implementation of an accounting policies manual based on section 30 of IFRS for SMEs - foreign currency conversion, in the company Sistemas de Fluidos en Línea SAS in accordance with what is required by the current legal regulations. To achieve this objective, an evaluation of the existing accounting processes and the policies currently used in Sistemas de Fluidos en Línea SAS is carried out, identifying the areas for improvement and the gaps with respect to Section 30 of the IFRS for SMEs, as well as a study of the policies implemented for the management of conversion and transactions in foreign currency, based on the local standard and the way to apply it as established in the IFRS. The foregoing, in order to make recommendations to the identified problem and how to correctly recognize the operations in the statement of financial position, cataloging this as the item of greatest interest to the company.
Actualización de la política contable de propiedad planta y equipo sección 17 NIIF para pymes aplicado a la empresa Ecología Construcciones LTDA
(Universidad Santo Tomás, 2023-06-23) Niño Rodriguez, Luis Rogelio; Machuca Baez, Ingrid Nataly; Parada Niño, Maria Gladys; Barerra Arciniegas, Helga Lucero
The purpose of this work is to update the accounting policy applied to the company Ecología Construcciones LTDA, in the same way comparative and analysis are designed, which help us directly to choose the account with the highest asset, managing to support the choice of the account, and from the same start working on it.
Creación de una Política de cuentas por cobrar NIIF 11 para PYMES, Aplicado a la empresa Estación de Servicio las Flores SAS
(Universidad Santo Tomás, 2023-06-28) Londoño Suarez, Carolina; Ariza Suarez, Lizeth Juliana; Sierra Cardozo, Etilvia; Barrera Arciniegas, Helga Lucero
The objective of this work was to create an accounts receivable policy in accordance with section 11 of the IFRS for SMEs of the Las Flores Service Station, an organization in which it was found that there is no such policy, which is essential to avoid deterioration of the accounts or their uncollectibility. To develop the work, a descriptive investigation is carried out, which uses the documentary review on section 11 of the IFRS for SMEs and the financial statements and reports of the company, which constitutes the input required to meet the objectives of the investigation. . Among its main results is that in the company a single client constitutes 58.80% of its portfolio and the four accounts with the greatest impact represent 91.30% of the total accounts receivable, a high concentration of short-term debt term that implies a high risk for the company to the extent that said accounts suffer impairment, therefore it is essential for the company to have an accounts receivable policy that, under IFRS, facilitates the control and proper management of said account as a basis to maintain its level of liquidity and prepared financial statements that represent the accounting and financial reality of the company.

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