La importancia de los bonos pensionales en Colombia; una mirada desde la auditoría

Abstract

This work seeks to demonstrate the importance and impact of audits in the pension bond processes in Colombia, this is because the Pension Fund Administrators do not transmit the importance of the regulatory concept of pension bonds and their correct application in both the aspects of compliance, administrative processes and documentary support thereof to future members who will retire, which allows us, through qualitative methodology, to analyze possible controversies or procedures that are fundamental for the recognition of benefits such as the old-age pension. , refund of balances, disability, death or substitute compensation; which leads to possible violations of fundamental rights, all of this caused by reasons of reprocessing that the Pension Fund Administrators have in the definitions of benefits and specifically the different administrative problems that delay the redemption of pension bonds. This is why this analysis is important, in order to be able to identify the implementation of additional and external controls that help optimize processes and improve the times of their definitions. One of the control links within these processes are audits. This practice is of great importance to demonstrate transparency in the development of processes, the correct applicability of current regulations and possible best practices; This control being a focus on the internal improvement of organizations and that they see it as an aspect of change and not as regulatory compliance.