Diseño de un modelo de control interno con COSO III evitando el fraude con la matriz de riesgo financiero en la empresa B&S Quality Concretes S.A.S
| dc.contributor.advisor | Vásquez Montoya, Olga Patricia | |
| dc.contributor.author | Ward Bryan, Rayza Elena | |
| dc.date.accessioned | 2024-07-11T18:33:06Z | |
| dc.date.available | 2024-07-11T18:33:06Z | |
| dc.date.issued | 2022 | |
| dc.description.abstract | La empresa B&S Quality Concretes SAS, es una constructora que se especializa en la construcción de obras civiles que promueve la sostenibilidad ambiental mediante el uso de modelos de construcción amigables con el medio ambiente. Su objetivo es proveer materiales de calidad que cumplan con los estándares establecidos en la normativa vigente y así servir para todo tipo de obras civiles y de infraestructura en el Departamento Archipiélago de San Andrés, providencia y Santa Catalina, y a nivel país. Pero esto no puede suceder debido a que presentan una problemática a nivel interno, el dinero capital presenta una amenaza al no encontrarse completo, por lo tanto, se requiere iniciar el diseño de un modelo de control interno con coso III y así evitar fraude. Para la aplicación de este la auxiliar contable debe basarse en una matriz de riesgo financiero para detectar las fallas de la empresa y poder llevar a cabo todos los procesos administrativos que se requieren. Del mismo modo, se desea tener un manual de procedimientos para conciliaciones bancarias, para el cargo de auxiliar contable, el cual les permita poder manejar el orden de las cuentas de la empresa y pueda serle útil a la persona que se encuentre ocupando dicho cargo. Al aplicar el modelo de control interno es necesario tener en cuenta la matriz DOFA de la empresa, ya que esta da a conocer las fortalezas, debilidades, amenazas y oportunidades que tiene la empresa tanto interna como externamente. | |
| dc.description.abstracteng | B&S Quality Concretes SAS, is a construction company that specializes in the construction of construction of civil works that promotes environmental sustainability through the use of environmentally friendly construction models. environmentally friendly construction models. Its objective is to provide quality materials quality materials that meet the standards established in current regulations and thus serve for all types of civil and infrastructure works. all types of civil and infrastructure works in the Archipelago Department of San Andres, Providencia and Santa Catalina, and nationwide. But this cannot happen due to the fact that they present a problem at an internal level, the capital money presents a threat because it is not complete. Therefore, it is necessary to start the design of an internal control model with coso III, in order to avoid fraud. in order to avoid fraud. For the application of this model, the auxiliary accountant must rely on a matrix of financial risk matrix to detect the company's failures and to be able to carry out all the administrative processes required. administrative processes that are required. In the same way, we would like to have a manual of procedures for bank reconciliations for the position of bank for the position of assistant accountant, which will allow them to manage the order of the company's accounts and can be of use to them. accounts of the company and can be useful to the person who is occupying this position. At When applying the internal control model, it is necessary to take into account the company's SWOT matrix, since it reveals the company's strengths and weaknesses, the strengths, weaknesses, threats and opportunities that the company has both internally and externally. the company's strengths, weaknesses, threats and opportunities both internally and externally. | |
| dc.format.extent | 38 p. | |
| dc.format.mimetype | application/pdf | |
| dc.identifier.uri | http://repository.ucatolicaluisamigo.edu.co/handle/20.500.14.531/3376 | |
| dc.language.iso | spa | |
| dc.publisher | Universidad Cátolica Luis Amigó | |
| dc.publisher.faculty | Facultad de Ciencias Administrativas Económicas y contables | |
| dc.publisher.place | Medellín | |
| dc.rights.accessrights | http://purl.org/coar/access_right/c_16ec | |
| dc.rights.creativecommons | https://creativecommons.org/licenses/by-nc/4.0/ | |
| dc.rights.uri | https://creativecommons.org/licenses/by-nd/4.0/ | |
| dc.subject | Control Interno | |
| dc.subject | Matriz de Riesgo Financiero | |
| dc.subject | Fraude | |
| dc.subject | Sanciones Tributarias | |
| dc.subject | COSO III | |
| dc.subject | Internal Control | |
| dc.subject | Financial Risk Matrix | |
| dc.subject | Fraud | |
| dc.subject | Tax Penalties | |
| dc.subject.armarc | a | |
| dc.thesis.discipline | Facultad de Ciencias Administrativas, Económicas y Contables | |
| dc.thesis.grantor | Universidad Católica Luis Amigó | |
| dc.thesis.level | Pregrado | |
| dc.thesis.name | Contador Público | |
| dc.title | Diseño de un modelo de control interno con COSO III evitando el fraude con la matriz de riesgo financiero en la empresa B&S Quality Concretes S.A.S | spa |
| dc.type.coar | http://purl.org/coar/resource_type/c_46ec | |
| dc.type.local | Tesis/Trabajo de grado - Monografía - Pregrado | |
| oaire.accessrights | http://purl.org/coar/access_right/c_16ec | |
| oaire.version | http://purl.org/coar/version/c_ab4af688f83e57aa |