Análisis del ciclo de tesorería y optimización del proceso de conciliación bancaria: factores que afectan la confiabilidad de la información contable

Abstract

Bank reconciliation is an essential mechanism of internal control within the treasury, by making it possible to verify the correspondence between accounting records and information reported by financial institutions, strengthening the reliability and reasonableness of the financial information. However, related deficiencies persist in many organizations with the absence of periodic reconciliations, the ccumulation of conciliatory items, errors of registration, omissions, lack of segregation of duties and weaknesses in supervisory processes, increasing the risk of material misstatements and affecting decision-making. The present research aims to determine the incidence of deficiencies in the bank reconciliations on the reasonableness of the financial information of the companies of Bucaramanga during the period 2025. The study is based on the framework of the Standards International Financial Reporting Regulations (IFRS), Law 1314 of 2009, Decree 2420 of 2015 and the COSO internal control model, which highlight the importance of implementing controls that guarantee the transparency, integrity and quality of accounting information.