Especialización en Auditoria y control fiscal
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Browsing Especialización en Auditoria y control fiscal by Subject "351"
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Item Auditoría de los Estados Financieros una Herramienta para Controlar la Evasión y la Corrupción en el Sector Público(Universidad Antonio Nariño) Muñoz Olivar, Nataly Virginia; Valdez López, Cristian Rafael; FUENTES QUINTERO, JENNY ALEXANDRAThis article demonstrates, based on the implementation of an audit of the financial statements, how it can become a fundamental part so that in the first place it controls evasion and corruption in organizations and public entities in order to provide a context without corruption, without However, it is worth mentioning that also thanks to the management of the NIA-ES, in conjunction with the IFAC (International Federation of Accountants) in this way we can find the achievement of objectives such as the minimization of risks concerning fraud. Understand how important is this implementation of the audit that must be carried out to public entities, to find the quality of financial information and thus be able to distribute resources to the community in a fair and equitable way avoiding corruption in Colombia. With reference to the aforementioned, the ISSAIs (International Standards Of Supreme Audit Institutions) form a set of norms where part of them deal with all the most used prerequisites for the scope of a correct audit in the public sector and thus the Treasury is supported by these regulations, therefore, Colombia has this protection in the financial statements and in the accounting, thus reflecting the economic reality of these public sector entities. Likewise, according to the statistics before the OECD and as a subsequent result, it has been found that Colombia has significantly improved its qualification nationally and internationally, thus generating adequate and pertinent training for all personnel, such as officials who have violated the law for interests unrelated to what should be invested all the resources of the Colombian nation in auditing issues, their implementation, among others.Item Educación en tiempos de cuarentena: Desafíos e impactos en la educación Básica Primaria del Departamento del Choco en el municipio de Istmina(Universidad Antonio Nariño) Asprilla Ortiz, Jharen Jasbleidi; Fuentes Quintero, Jenny FuentesThe changes caused to the branches of the public sphere that are experienced today, product of the virus that plagues the whole world covid - 19 and that has generated a state of mandatory quarantine that prevents the normal development of daily activities; It has brought with it a series of challenges and challenges that have had to be assumed in order to take responsibility for the fulfillment of one of the fundamental rights of people, such as the right to education. This fact is precisely the vehicle that mobilizes the following article, since it seeks to identify and analyze the different challenges and impacts that the pandemic caused by covid-19 has founded in the educational field, particularly in basic and public education of the Chocó Department Municipality of Istmina. To carry it out, an exploratory and descriptive research was developed through which the information necessary for the analysis was collected, using a semi-structured interview as a collection tool that would allow to evidence the perceptions and actions regarding what is being carried out in these contexts. With this, it was possible to determine the great difficulties in terms of inequity that are experienced in the educational field in the Department of Chocó Municipality of Istmina; This new virtual education model prevents the development of daily educational activities, since it ignores the economic situations of families, thereby increasing the dropout rates in school and the low academic performance of the students.Item Implementación del modelo integrado de planeación y gestión en la alcaldía municipal de Iza - Boyaca(Universidad Antonio Nariño) Rodriguez Vargas, Martha Lucia; Tique Garzon, Rolando Alberto; Fuentes Quintero, Jenny AlexandraThis article makes a diagnosis on the implementation of the integrated planning and management model from now on MIPG in the municipal mayor of Iza - Boyacá. Which is detailed, with a qualitative orientation, using as a tool the documentary observation collected in secondary sources and meeting with the municipal administration. According to the face-to-face visits and the interview with the planning secretary of the municipality of Iza - Boyacá, it was found that they carried out the implementation of MIPG in two phases: the first. Adequacy in the information found through an administrative act which created the institutional management and performance committee of the municipalityand the second the implementation of the seven dimensions with the 18 policies. The entities must apply the model to generate confidence among citizens in the execution of financial resources and the expected results.Item Red Institucional de Transparencia y Anticorrupción "RITA" y el Control Fiscal en Colombia(Universidad Antonio Nariño) Quivano Diaz, Yeny Paola; Abad Carrillo, Fabio Andres; Fuentes Quintero, Jenny FuentesThe Institutional Network of Transparency and Anticorruption R.I.T.A., was created by the vice presidency of Colombia in conjunction with all the control entities of the country to be used as an effective and efficient anti-corruption channel. This research work is based on the objective of interpreting the importance of R.I.T.A. in conjunction with fiscal control, of course, a documentary investigation is carried out, taking as sources different pages of public and private entities. A documentary-type investigation is being developed, through which information is captured through books, magazine articles, newspaper articles, newspaper archives, pages of the ministries and publications of the Institutional Network, among others. Finally, it is denoted that the State is determined to create tools that help reduce the margin of corruption, both internal and external, latent in its different dependencies. The idea is to continue to carry out effective fiscal control.Item La responsabilidad del sector público como acción controladora del Control Fiscal(Universidad Antonio Nariño) Ortiz Diaz, Kelly Johana; Fuentes Quintero, Jenny FuentesThe purpose of this article is to make a report on the discussion on accountability, and thus have tools that allow to carry out control actions that allow to show the transparent management of the resources that cover the Colombian territory. Is a documentary review in order to develop a documentary review to develop a conceptual framework and an exploration of literature concerning responsibility, its concept and application to the public sector that allows territorial organizations and entities to carry out its application by carrying out the challenges and thus be able to make these entities more transparent Among the findings, it was found that responsibility intervenes in the processes of organizations and territorial entities in the financial part, managerial directive, in public administration and in corporate moral performance, applying the methodology of the 3 cs of responsibility linked to trust, commitment and compliance, in the public sector as a controlling action of fiscal control, which will allow the proper, like the possibility of generating new processes in order to optimization of the same, thus allowing municipal organizations opportunities for their growth and thus creating harmonious processes in harmony with a framework of legality and moralityItem Responsabilidad y Control Fiscal en los recursos Públicos: Análisis del caso de corrupción Grupo Nule(Universidad Antonio Nariño) Alzate Lopez, Sandra Milena; Guzmán Muñoz, Juan Sebastian; Fuentes Quintero, Jenny FuentesThis article sets out a conceptualization and case study to identify the criteria for determining the scope and fiscal implications when a State contractor is responsible for administering public resources. This work concludes that, in practice, the process of fiscal responsibility presents difficulties in ensuring reparation for the property damage incurred, even though it is not criminal or criminal in nature. In addition, in the participation of the Tax Control Authority, in the case of study, the necessary measures were not taken despite having preventive and concomitant control powers, which as a result results in setbacks in the performance of the damage causedItem Riesgos en la comercialización de juegos de apuestas permanentes - chance en la empresa red de servicios de occidente S.A(Universidad Antonio Nariño) Arboleda Echeverry, Danny Estrella; Pino Asprilla, Fairy Andrea; Martinez Blandon, Indira Vanessa; Fuentes Quintero, Jenny AlexandraTaking into account the boom that has developed in recent years in the commercialization of Permanent Betting - chance in the department of Chocó and the inherent risks to which the company Red de Servicios de occidente S. A is exposed, due to the type The objective of this article is to determine the methodological approach of internal control, through a matrix which shows the most significant risks and the possible causes that generate them, based on internal policies. established by the company in the applicability of internal control through the MECI model, which seeks to achieve the corporate objectives of companies or entities and with the guidelines of the NTC ISO 31000 standard for risk management.Item Soluciones a la Salud Mental Durante la Pandemia Covid 19 en la ciudad de Bogotá Colombia(Universidad Antonio Nariño) Cristancho Tibaduiza, Jessica Tatiana; Molina Espinosa, Hector; Fuentes Quintero, Jenny AlexandraThe mental health public policy is aimed at improving the different actions to avoid damage to the psychological and economic aspects derived from symptoms such as anxiety and stress caused by the pandemic, seeking that health providers consider the potential of behavioral alternatives. of difficult situations in a social environment. Public policy was developed with the priority of saving lives by strengthening public health measures through hygiene and sanitation, through quality and health surveillance models protecting patients with chronic disease to reduce the high risk of mental health during the pandemic of covid 19. Among the findings found is that isolation, only affects the health and lives of people but also affects mental health, which is a disease perhaps just as dangerous as the virus, in addition to it. Covid 19 deepened inequality, poverty and economic and social vulnerability, increasing the already unacceptable gender gaps and the workload of paid and unpaid care, Among the main alterations that affect people's mental health, are the major disorders are anxiety and depression, it was found that public policy in mental health will be based on the prevention of mental disorders and comprehensive and integrated care in population.