Especialización en Auditoria y control fiscal

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Estrategias competitivas para las empresas agrarias del Departamento de Córdoba
(Universidad Antonio Nariño) Montoya Ramos, Jesus Gabriel; Velandia Sanabria, Freddy Sebastian
The general objective of this study was to analyze the competitive strategies applied to agricultural companies in the Department of Córdoba; in order to recommend the implementation of administrative and operational processes that allow an improvement in the economic and social development of its agricultural production units. In this way, it was mainly concluded that according to the needs of each company, two types of labor competencies can be established; functional competencies, which specify everything that the collaborator must be able to do in order to hold a position and are established based on the functional content of the job; These competencies respond to the required knowledge (know how to know) and the abilities and skills (know how to do) acquired with the experience of carrying out the work. As studied, competitive strategies are formulated; characterized mainly by the aspects of competitiveness of the organization, communication, management, good agricultural practices, development of human talent, productivity, positioning, traceability, corporate social responsibility, technology and innovation, new markets, and sustainability.
Importancia del reconocimiento de los activos biológicos en los estados financieros
(Universidad Antonio Nariño) Niebles Mora, Deybi Alonso; Velandia Sanabria, Freddy Sebastián
The purpose of this article is to explain the importance of recognizing biological assets in financial statements. Biological assets play a significant role in the Colombian economy and in the financial sphere of companies operating in the country. These assets, which include plantations, livestock, crops, and renewable natural resources, are of strategic importance to various sectors, including agriculture, livestock, and the forestry industry. In order to guarantee the transparency and comparability of the financial statements of Colombian companies with international standards, the International Financial Reporting Standards (IFRS) are applied, adopted by Colombia through Decree 2784 of 2012. These standards provide specific guidelines for the recognition, measurement, presentation, and disclosure of biological assets.
Comportamiento de la cartera del impuesto vehicular en el departamento del Chocó (2018 – 2022). Estrategias de recuperación de cartera
(Universidad Antonio Nariño) Guevara Córdoba, Gina Marcela; Lemus Garrido, Luis Eduardo; Fuentes, Jenny Alexandra
The purpose of this article is to develop an analysis of the behavior of the motor vehicle tax portfolio in the department of Chocó valid for 2018 - 2022, to consolidate portfolio recovery strategies.
Análisis Destinación Del Ingreso Impuestos De Industria Y Comercio En El Municipio De Cértegui – Chocó
(Universidad Antonio Nariño) Palacios Rentería, Soranne Amira; Fuentes, Jenny Alexandra
There is no municipal tax numbers, among them is the industry and commerce tax income, said income is free destination. The collection of the income of the industry and commerce tax is paid by the taxpayers. Which constitutes a source of economic income for the municipalities, assists in the maintenance and operation of local public administrations.
El Control Interno Y Su Aplicabilidad En La Gestión Pública Del Orden Territorial Del Departamento De Caldas
(Universidad Antonio Nariño) Salamanca Saray, Karen Gissella; Cañón Bedoya, Jaiver Alonso; Fuentes, Jenny Alexandra
This article was carried out with the purpose of knowing the applicability of internal control in the public management of the territorial order of the Department of Caldas, the importance of this investigation lay in knowing if the entities under study comply with internal control and in turn to be aware if the methodologies used are being effective to achieve the objectives set forth by the territorial entities, the conceptual framework is related to the study variables: Internal Control and the applicability in public management, based on authors such as Arens A, Elder R, Portal J and Camou among others.
Análisis De La Tarifa De Servicio Público De Aseo Entre Prestadores Públicos Vs Privados Del Municipio De Candelaria Valle
(Universidad Antonio Nariño) Gordon Inagan, Ana Marisol; Fuentes, Jenny Alexandra
Analizar las variables que influyen en el cobro de la tarifa del servicio público de aseo entre un prestador público vesus un prestador privado en el municipio de Candelaria Valle, es un desafío, teniendo en cuenta las empresas de servicios públicos de aseo en Colombia, que atiendan en municipios de más de 5.000 suscriptores en áreas urbanas, realizan metodología tarifaria conforme a la resolución 720 de 2015 [Comisión De Regulación De Agua Potable y Saneamiento Básico].
Efecto De La Ley De Reforma Tributaria 2277 De 2022 En Las Regalías del Petróleo Crudo
(Universidad Antonio Nariño) Ramírez Mieles, Laura Helena; Fuentes, Jenny Alexandra
The Tax Reform Law 2277 of 2022 "By Means Of Which A Tax Reform For Equality And Social Justice Is Adopted And Other Provisions Are Dictated" (Congreso de Colombia, 2022, 13 de diciembre) issued by the government of Gustavo Petro Urrego, who is the popularly elected president of Colombia for the period 2022-2026, where the deduction of the expense for royalties in the Income Tax is prohibited, based on this premise, a collection of information was made in different platforms of the State and national legislation, to contextualize what the deduction was of royalties and what will be from now on, having as scope only the royalties of crude oil in Colombia, identifying the most outstanding effects of this and analyzing each possible effect that can directly or indirectly affect the entire country.
Análisis del Etnodesarrollo en el Departamento del Chocó: Una Mirada desde la Cosmovisión Afro.
(Universidad Antonio Nariño) Aragón Mosquera, Leisy Kharel; Fuentes Quintero, Jenny Alexandra
From the analisys of the structure and organization of the black communities in Colombia and understanding from their worldview the importance which has the execution of ethnodevelopment plans for the exercise of their constitutional autonomy; this reflective work evidences the marked dissonance between the westernized development vision of the state and the worldview of the Afro communities, specifically those settled in the department of Chocó, a largely collective territory.
Aplicación de los impuestos saludables que trajeron la reforma tributaria de Gustavo Petro
(Universidad Antonio Nariño) Serrato Gutierrez, Harold Andrés; Fuentes, Jenny Alexandra
Throughout the last decades, healthy taxes are a proposal that has been developed by different health promoting organizations, such as the Pan American Health Organization (PAHO), the World Health Organization (WHO), Activists and experts on the subject, providing technical advice and scientific evidence to support these proposals. In Colombia, with the arrival of Gustavo Petro to the presidency, a Colombian politician who has been a defender of the implementation of healthy taxes, during his presidential campaign in 2018 with the application of taxes to sugary drinks and processed foods with a high content of saturated fat and sodium. Petro argues that these taxes can help fight chronic diseases such as obesity, diabetes and cancer. In addition, he argues that these taxes can generate tax revenue that can be used to finance public health programs.
El subsidio familiar: un recurso público y su control
(Universidad Antonio Nariño) Medina Casas, Angela; Guerrero Cortes, Miryam Esperanza; Fuentes, Jenny Alexandra
Law 21 of 1982 (Congress of the Colombia, 1982, art. 1) authorized the Ministry of National Education to collect the parafiscal contribution, corresponding to 1% of the payrolls of public entities of the National, Departmental, District and Municipal order, destined for "Industrial Schools and Technical Institutes", in Article 1 of this order creates the family subsidy, which is a social benefit payable in money, kind, and services to medium- and low-income workers, in proportion to the number of dependents, and its fundamental objective is to alleviate the economic burdens that the maintenance of the family represents, as the basic nucleus of society.
La Región metropolitana de Bogotá, entre los sueños y la realidad
(Universidad Antonio Nariño) Bohórquez Rincón, Rubén Darío; Bernal Ramirez, Plinio Alejandro; Velandia sanabria, Freddy Sebastian
The processes of urbanization and urban expansion in the modern world have brought countless problems to be solved. International experience dictates that a possible solution requires the creation of a new authority that allows adequate governance over nearby towns and cities based on planning, execution, and sustainability of common projects between an area of influence. This document addresses aspects of the creation, development, and difficulties of a Metropolitan Region as an associative figure to be used between Bogotá and its neighbors (towns), aiming to solve economic, social, and environmental problems with wide repercussions on the quality of life of the nearly 10 million people who live within that territory.
Causas de la liquidación de Cruz Blanca EPS y efectos en sus partes interesadas
(Universidad Antonio Nariño) Hurtado Ayala, Erika; Rico Rodríguez, Mayerly; Fuentes Quintero, Jenny Alexandra
The health service in Colombia is a fundamental right for all inhabitants, this can be public or private, however, it is true the strong criticism and disagreements of Colombians against this social sector, this is why the article below aims to investigate the liquidation of the EPS Cruz Blanca in Colombia. For the development of this research, the three causes of the liquidation were identified: the financial situation, the lack of protection of the members and the lack of guarantee in the provision of health services; in addition to highlighting the effects on the required parts of the EPS: the massive cancellation of employment contracts, the impossibility of cancelling outstanding financial obligations to both suppliers and the state, and the forced administrative intervention of assets, assets and businesses through the liquidator Felipe Negret Mosquera, and finally investigated the mechanisms used by the state against the precautionary measure in the intervention of the liquidation, according to the provisions of article 5 of decree 1424 of 2019
Evaluación de las políticas locales de empleo para las mujeres de Engativá en tiempos del Covid-19
(Universidad Antonio Nariño) Gómez Bernal, Isis Andrea; Fuentes Quintero, Jenny Alexandra
The pandemic was a challenge for society and for governments, especially when it must be faced at the beginning of a new District and local administration. The mayor of Engativá was designed and implemented the Local Development Plan based on the purposes described in the Bogotá District Development Plan 2020-2024, seeking to meet the needs of the community. The article developed below is the result of contrasting the figures provided in the accountability for the years 2020 and 2021 of the town of Engativá, with the description of the measures implemented for the economic reactivation of the town and its contribution to Bogotá. having the work of deceitful women; In addition the risks that the Local Mayor's Office may have in the development of policies, and the number of beneficiaries in relation to the implemented programs were expressed.
Celeridad y auditorías, una conexión necesaria para la eficiencia fiscal en las entidades públicas del departamento del choco
(Universidad Antonio Nariño) Quinto Mosquera, Yelison; Moreno Ibarguen, Saidy Yorleny; Velandia Sanabria, Freddy Sebastián
The principle of celerity is a guiding principle in everything that has to do with the administrative branch, so its observance must be respected in all its areas and given in a timely manner in each case, otherwise, it is likely that an administrative proceeding against whoever fails at the beginning, whether it is a judicial operator acting in the administrative jurisdiction or an official of the branch itself. Audits, on the other hand, are generally processes that seek to verify the guidelines and guarantee the concurrence of the requirements and formalities that the law requires in the performance of the activities of a given institution. On the other hand, when we talk about fiscal management we are focusing on the activity that focuses on monitoring the management of money belonging to the nation
Análisis sobre la constitucionalidad de la facultad de la DIAN para seleccionar destinatarios de la acción penal
(Universidad Antonio Nariño) Gutiérrez Piña, Jennifer Carolina; Giraldo Moreno, Sandra Fernanda
The Colombian legal system establishes three tax behaviors classified as crimes in the Colombian criminal code, which are: tax fraud or evasion, Omission of assets or declaration of these for a lower value or inclusion of non-existent liabilities in the income statement and Omission of the withholding agent or collector
Auditoría y control fiscal posterior a la utilización del mecanismo de urgencia manifiesta
(Universidad Antonio Nariño) Puentes Cortes, Diana lizeth; Velandia Sanabria, Freddy Sebastian
We know that, in Colombia, the public administration has different ways of manifesting itself, from whatever perspective to analyze, it focuses on a framework that, by way of knowing the principles, must be conscious and legalistic, which must be covered by the axiological values of a true democracy, in the light of a real provision of the service, and that materialized in this case, through the figure of state contracting. (Colombian Congress, 1993)
Análisis de la Eficiencia del Control Fiscal en los Entes Territoriales
(Universidad Antonio Nariño) Quimbayo Moncaleano, Luz Dary; Velandia Sanabria, Freddy Sebastian
The decentralization of the Colombian State in the Political Charter of 1991 starts from the definition of the territorial entities and the determination of the functions and mechanisms of the control organisms in the territories. With Law 42 of 1993, the organization of fiscal control is established in charge of the Comptroller General of the Republic and the territorial comptrollers functionally delimiting control activity, much of this in the principles of efficiency, economy, effectiveness, equity and cost valuation. environmental. This article aims to know the efficiency of the territorial control entities through a literary review of some authors who have carried out studies on the matter, making a discussion of the results found and finally the construction of a consideration as a conclusion, that allows to have a vision of what has been the decentralization of fiscal control in Colombia since the Political Constitution of 199
Análisis comparativo del presupuesto asignado para la salud en Colombia durante los años 2020 y 2021
(Universidad Antonio Nariño) Aguirre Martin, María Cristina; Fuentes Quintero, Jenny Alexandra
For a correct economic and social development of our nation, it is necessary to plan the annual budget properly, just as it is done in any company. For this reason, a budget allocation should be made with the aim of meeting the needs of; debt, investment, social and economic development, as well as planning own income or debt. And since in the year 2020 the World Pandemic by Covid-19 was presented; it became necessary to define more priorities in health issues. The main objective of this article is to show the items allocated in Colombia for the health category during the 2020 and 2021 periods, and to determine if the National budget was affected or decreased, due to the way in which these resources were allocated, in addition to This concretely presents the regulations that regulate the planning and allocation of resources in Colombia, as well as the regulations approved for the 2020 and 2021 periods and their budget breakdown for the health sector. Through the reading of the present it can be evidenced that the national government gave special importance to the protection of the population, and the Ministry of health and protection did everything possible to adjust to the assignments given by law.
Causas de la liquidación de Cruz Blanca EPS y efectos en sus partes interesadas
(Universidad Antonio Nariño) Hurtado Ayala, Erika Rocio; Rico Rodriguez, Mayerly Tatiana; Fuentes Quintero, Jenny Alexandra
The health service in Colombia is a fundamental right for all inhabitants, this can be public or private, however, it is true the strong criticism and disagreements of Colombians against this social sector, this is why the article below aims to investigate the liquidation of the EPS Cruz Blanca in Colombia. For the development of this research, the three causes of the liquidation were identified: the financial situation, the lack of protection of the members and the lack of guarantee in the provision of health services; in addition to highlighting the effects on the required parts of the EPS: the massive cancellation of employment contracts, the impossibility of cancelling outstanding financial obligations to both suppliers and the state, and the forced administrative intervention of assets, assets and businesses through the liquidator Felipe Negret Mosquera, and finally investigated the mechanisms used by the state against the precautionary measure in the intervention of the liquidation, according to the provisions of article 5 of decree 1424 of 2019.
La Región metropolitana de Bogotá, entre los sueños y la realidad
(Universidad Antonio Nariño) Bernal Ramírez, Plinio Alejandro; Bohorquez Rincon, Ruben Dario; Fuentes Quintero, Jenny Alexandra
The processes of urbanization and urban expansion in the modern world have brought countless problems to be solved. International experience dictates that a possible solution requires the creation of a new authority that allows adequate governance over nearby towns and cities based on planning, execution, and sustainability of common projects between an area of influence. This document addresses aspects of the creation, development, and difficulties of a Metropolitan Region as an associative figure to be used between Bogotá and its neighbors (towns), aiming to solve economic, social, and environmental problems with wide repercussions on the quality of life of the nearly 10 million people who live within that territory.

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