Especialización en Revisoría Fiscal

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Auditoría de gestión en los procesos de importación de repuestos para motocicletas
(Universidad Santiago de Cali, 2023-05-26) Murillo Caicedo, Carmen Soriz; Montaño Agudelo, Sandra Janeth; Moreno Gutiérrez, José Luis
As is known as a result of the economic opening and free trade agreements in Colombia, foreign trade has become a very important activity, where the rulers on duty must constantly issue regulations that allow the control and development of imports, that is, Therefore, with this work it was possible to propose a support tool for auditors, which would provide them with reasonable security and prior knowledge of the activity. In Colombia, there are many risks that auditors face in the processes of importing motorcycle spare parts, which if not detected would imply large losses, costs and possible sanctions or fines for the company, taking into account the new regulations, the auditors and tax inspectors are also exposed to sanctions and disqualifications.