Especialización Revisoría Fiscal y Auditoría Externa

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

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Salvaguarda jurídica de los instrumentos de certificación del revisor fiscal en Colombia: análisis de riesgos y mecanismos de protección normativa y técnica
(Universidad Santo Tomás, 2026-06-04) Vega Rojas, Lina Maria; Vasquez Sarmiento, Sebastian; Rueda Valderrama, Jhoan Manuel; Universidad Santo Tomás
he Statutory Audit in Colombia, as a cornerstone of corporate control and a guarantor of public trust, faces an increasing vulnerability in the protection of its certification instruments against the risks of forgery and misuse. Problem: The lack of effective preventive mechanisms to ensure the authenticity, integrity, and traceability of the opinions, reports, handwritten or digital signatures issued by the statutory auditor has generated a significant risk to professional credibility and public confidence. Objective: To analyze the risks and regulatory gaps associated with the forgery of certification instruments and to propose legal and technical safeguard mechanisms that strengthen the protection of the professional practice in the digital environment. Method: A qualitative, legaldescriptive, and documentary approach is adopted, based on the review of Colombian legislation including Law 527 of 1999 on digital signatures, the analysis of international best practices in auditing, and interviews with statutory auditors who have faced real cases of forgery. Results: Critical vulnerabilities in the certification process are expected to be identified, as well as the definition of practical control and verification guidelines applicable to professional practice. Discussion: The findings will support the design of a Professional Safeguard Guide that consolidates prevention and response protocols against document forgery, strengthening the protection of the auditor’s signature and issued reports, and contributing to the preservation of public trust in the auditing function.
Importancia del Sistema Integrado de Gestión de Riesgos para IPS privadas, según requerimientos de la Superintendencia de Salud.
(Universidad Santo Tomás, 2026-05-26) Paez Sanchez, Kevin Andres; Bedoya Leal, Bryan Andres; Peña Duarte, Mario Andres; Universidad Santo Tomás
The Colombian healthcare system aims to maximize the potential of each of its components and stakeholders to provide optimal service to the country's population. Therefore, every organization participating in the general social security system for health must fulfill its role, especially healthcare providers, which have a significant impact on the system. The problem is that constant regulatory changes, market forces, and government authorities generate a multitude of procedural and compliance modifications, which become risks for these entities. Consequently, institutions must be able to manage these variations effectively. Therefore, the objective is to establish and strengthen an integrated risk management system to reinforce each organizational process, particularly internal ones. Method: To this end, the National Superintendency of Health has issued External Circulars 20211700000004-5 of 2021 and 20211700000005-5 of 2021, establishing guidelines on the integrated risk management system and nine subsystems that strengthen it for healthcare providers (IPS) nationwide. Results: Ultimately, it is imperative for institutions to comply with this requirement, not only on paper but also operationally, so that the system allows them to generate relevant information for decision-making, avoiding negative impacts on providers and ensuring quality service for patients.
Analizar la incidencia del incumplimiento de pagos por parte del Gobierno de Colombia en la sostenibilidad financiera de una IPS privada de alta complejidad en Santander, durante los períodos 2022 al 2024
(Universidad Santo Tomás, 2026-02-27) Mejía Ayala, Jennifer; Peña Arenas, Gladys Marcela; Méndez Remolina, Yesci Patricia; Rueda Valderrama, Jhoan Manuel; Universidad Santo Tomas
This study analyzes the impact of payment defaults by the Colombian National Government on the financial sustainability of a high-complexity private Health Service Provider Institution (IPS) in the department of Santander during the period 2022–2024. The main objective was to determine the extent to which government payment delays affect the institution’s financial structure through the analysis of financial statements and key performance indicators. The research adopted a quantitative, descriptive, and analytical approach. Financial statements were examined using horizontal and vertical analysis techniques, along with the evaluation of key liquidity, profitability, and leverage indicators. Additionally, the macroeconomic context of the period—characterized by high inflation and elevated interest rates—was considered as an aggravating factor influencing financial performance. The results revealed a sustained increase in accounts receivable related to public resources, deterioration in profitability indicators (decline in ROE and ROA), growth in financial expenses, and increased pressure on institutional liquidity. The findings indicate that government payment delays directly impact cash flow, limit investment capacity, and increase reliance on external financing. The discussion highlights that the issue extends beyond internal management and reflects a structural imbalance between the regulatory framework of the health system and its operational execution. From the perspective of Statutory Auditing and External Auditing, the study emphasizes the need to strengthen financial monitoring mechanisms, risk assessment, and early warning systems to safeguard institutional sustainability. In conclusion, government payment delays significantly affect the financial stability of the analyzed institution, underscoring the importance of implementing preventive and corrective strategies to mitigate structural financial risks.
Programa de Capacitación en Control Interno como Apoyo Estratégico a la Revisoría Fiscal y Auditoría Interna: Estudio de Caso en COPACRÉDITO
(Universidad Santo Tomás, 2026-01-15) Mendoza Mosquera, Lucelys; Hernandez Duran, Yina Tatiana; Pérez Pérez, Sindy Mayerly; Universidad Santo Tomás
The general objective of this research was to implement a pilot training program to strengthen the internal control system at COPACRÉDITO, conceived as strategic support for fiscal review and internal audit. Within the context of savings and credit cooperatives in Colombia, a recurring difficulty is identified in aligning internal control policies with the technical skills and cultural appropriation of their operational staff. This thesis addressed this problem through a rigorously designed pilot training program based on the COSO framework (2013) and the Comprehensive Risk-Based Supervision Policy (PISBR) of the Superintendency of Solidarity Economy (Supersolidaria).
Impacto de la implementación de los marcos técnicos normativos contables en las propiedades horizontal en el área metropolitana de Bucaramanga
(Universidad Santo Tomás, 2025-10-24) Bonilla Angarita, Claudia Yaneth; Bonilla Angarita, Laura Sofia; Nieves Peña, Daniela; Martínez Durán, Carmen Cecilia; Universidad Santo Tomás
The administration of horizontal properties in Colombia, particularly in the metropolitan area of Bucaramanga, has experienced a remarkable growth in recent years, consolidating as a relevant organizational model within the urban environment. This increase has required the establishment of clear accounting policies that ensure efficient, transparent and aligned financial management with the principles of current regulation. The enactment of Law 1314 of 2009 and Decree 2420 of 2015 marked a milestone in the accounting modernization of the country, requiring the adoption of technical regulatory frameworks based on International Financial Reporting Standards (IFRS). In the context of horizontal ownership, its implementation has contributed significantly to the standardization of accounting processes, promoting transparency and strengthening the trust of co-owners and other interest groups. However, the transition to IFRSs has faced significant challenges, such as a lack of technical training for tax administrators and auditors, the costs associated with implementing new regulatory frameworks and resistance to change by some actors in the sector. These factors limit, in some cases, the effectiveness of the accounting convergence process.The research project aims to analyze the impact of the application of IFRS on the administrative and financial management of horizontal properties in Bucaramanga and its metropolitan area, identifying progress, difficulties and good practices that contribute to strengthening the transparency and sustainability of the horizontal ownership regime in Colombia.
Mantenimiento política contable rubro: cuentas por cobrar caso institución prestadora de servicios de salud proyecto NIIF Colombia pharmaceutica
(Universidad Santo Tomás, 2025-09-26) Camacho Pérez, Magda Camacho; Peña Duarte, Mario Andrés
This project aims to analyze the accounting policies of accounts receivable; these correspond to rights that IPS receive cash or another financial instrument. The accounting policies under section 11 of IFRS for SMEs, must guarantee the IPS a correct recognition, impairment and withdrawal and / or deregistration of accounts receivable, so through this project it carried out a maintenance on the accounting policies of accounts receivable.
Incidencia de la revisoría fiscal en la rendición de cuentas sociales en las Cooperativas de Ahorro y Crédito (CAC) en Colombia (2019-2021)
(Universidad Santo Tomás, 2025-09-11) Barrera Arciniegas, Helga Lucero; Chía Suárez, María Ana Martina
The research aimed to analyze the impact of statutory auditing (Revisoría Fiscal) on the reliability, relevance, and accessibility of information on social impact reported by Savings and Credit Cooperatives (CACs) supervised by the Superintendence of the Solidarity Economy (Supersolidaria). In the first phase, a theoretical review was carried out to define key concepts such as Social Balance, Cooperative Social Responsibility (RSC), and Statutory Auditing, which provided the foundation for the analysis. Subsequently, the study was developed through a documentary review of the functions of the Statutory Auditor, the applicable regulations, and the Social Balance reports. The results show that, although Article 207 of the Commercial Code defines the functions of statutory auditing specifically in numeral 3, which establishes the obligation to submit reports to oversight bodies and although regulations such as Law 79 of 1988, the 2021 Basic Accounting and Financial Circular, and Law 962 of 2018 set guidelines on accountability, in practice the reports focus almost exclusively on financial and accounting aspects. This reveals a gap between regulation and implementation, as control is limited to a technical perspective, omitting the evaluation of social responsibility, a key component within the cooperative framework. It is concluded that strengthening the role of statutory auditing in the social dimension is necessary, fostering a more effective articulation between regulatory and practical aspects. This would help ensure the accuracy, quality, and usefulness of social reports, thereby responding to the growing demands for transparency in the solidarity sector. Keywords: social Balance, superintendency of solidarity economy, cooperative social responsibility and Statutory Audit.
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.

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