Browsing by Author "Grisales, Diego"
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Item Diseño de una propuesta de código de ética y buen gobierno para la Universidad Santiago de Cali(Universidad Santiago de Cali, 2020) Grisales, Diego; Portocarrero Cuero, JuanThe objective of this research is to design a proposed code of ethics and good governance for the University of Santiago de Cali, Institution of Higher Education currently committed to achieving institutional accreditation, endorsement granted by the National Accreditation Council - CNA - organism of the Ministry of National Education (MEN) responsible for monitoring that institutions comply with the highest quality protocols. The behaviors and actions of the human being in a social field and particularly in corporations, governments, religious institutions, military and universities, today a phenomenon known as corruption at its best. A discourse and an action is constructed that contradicts the essence of ethics that seeks transparency in human actions and behaviors. In Colombia, there are several cases with large corruption problems that could be affected as the antithesis of good behavior or ethical behavior both in public and private companies, within the government, in religious and military institutions at all levels and in universities public and private nationwide. The latter, sometimes to the surveillance of the Ministry of National Education (MEN) and strict standards for granting high quality accreditation, must be determined of the need for ethical actions in their administrative and training processes, committing all their levels from the highest hierarchical level; likewise, the university as an institution that integrally forms a whole community, implicitly acquires the commitment and responsibility to do so from the strictest ethical rectitude. The University of Santiago de Cali, currently has the purpose of being recognized as an institution with high quality accreditation. To date, few Higher Education Institutions accredited by the Ministry of National Education (MEN) have a code of ethics and good governance. This research paper intends to write a proposed code of ethics and good governance for the University of Santiago de Cali, which condenses the current management, administration, planning and control practices formulated under the guidance of Dr. Carlos Andrés Pérez Galindo and thus based on a document his policy of "Transformation and Good Governance" that he has rightly been implementing in his administration.Item Implementación del sistema de control interno de inventario para Pymes del sector del calzado de Santiago de Cali(Universidad Santiago de Cali, 2024) Rozo Erazo, Kevin Steveen; Posso Galvis, Valentina; Grisales, DiegoAt present, internal control in companies is an important source of information for identifying risks that may affect an organization, also serving as an ideal means for planning and controlling accounting, economy, finance and business efficiency. Internal control systems are based on the analysis, review and study of technical, economic and legal procedures through inventories and audits. However, when assessing mypes, a differential approach should be taken to determine the feasibility of meeting targets according to their capacity and economic activity. In the present case, the focus is on the mypes of the footwear sector in Cali, Valle del Cauca. The purpose of this research is to analyze the importance of internal control in the management of inventories and audits in footwear SMEs in Cali, according to its approach and implementation, in search of the development of theoretical knowledge, basic and technical strategies and factors that allow the effective application of such systems, taking references from various authors, making a documented and systematized bibliographic review. This work was guided by an analytical method and a type of exploratory research that allows to expand the subject of study, managing and allowing to identify new procedures, strategies, patterns and trends. The main results on the Internal Control and Inventory Management Systems of the footwear sector in the Mypimes in Cali suggest the implementation of operational and production activities in contexts and shorter periods because this type of company in constant competition with large domestic businesses and the foreign footwear market, can not lose economic solvency, reputation and competitive, allowing fraud and internal errors In conclusion, the Internal Control and Inventory Management Systems in the micro and small footwear sector in Cali, Valle del Cauca must be adjusted to their needs and their operational size avoiding unnecessary costs, and obeying the material reality of the Mypimes in Colombia, following international accounting and financial standards and applying the International Auditing Standards.Item Mecanismos de control Interno para la empresa CDA San Nicolas SAS para mitigar la ausencia de una figura de Revisoría Fiscal.(Universidad Santiago de Cali, 2024) Lozano Zuluaga, Katherine; Grisales, DiegoIn Colombia, according to Law 43 of 1990, and Law 1314 of 2009, commercial companies that exceed the established amounts must have a tax auditor; however, SMEs or small and medium-sized companies, since they do not exceed said amounts, do not require said review, which is why they are exposed to risks due to lack of controls. Such is the case of the company CDA San Nicolas SAS, where there is currently no tax auditor to guarantee effective strategies and mechanisms to guarantee financial integrity, legality and transparency in its operations. Therefore, this project proposes some internal control mechanisms that allow mitigating the risks due to the absence of a Statutory Auditor; Mitigating the risks associated with this absence is essential to maintain the trust of stakeholders and ensure sustainable growth in the current competitive business environment, therefore, this work is a great analysis and added value for both the CDA and others. companies in similar situations. The above will be developed through a Qualitative methodology based on the collection and analysis of information, and which is divided into 3 phases (Diagnosis, Determination and proposition) in order to effectively conclude the stated objectives. Once the proposed methodology has been developed, it can be concluded that the company CDA San Nicolas SAS does not currently have an internal control system, since the existing controls identified are not documented, they are not verbally socialized to collaborators and they are not executed or monitored. For this reason, it is intended, once manuals, tests and critical points in the investigation have been determined, to proceed to determine and propose tools, manuals or guides such as Check lists that allow the administration to develop more rigorous control and monitoring and thus achieve the great promise that is to minimize risks. As a result of this guide or analysis of each risk situation identified and evaluated, as well as the mechanisms that can be implemented to control them, it is expected to obtain an improvement in the processes and a strengthening of the company's teamwork, generate trust and recover the fluidity of both administrative and financial operations.Item Propuesta de un sistema de información contable para el supermercado el propio de Cali, Valle del Cauca(Universidad Santiago de Cali, 2024) Sotelo Ramírez, Natalia Andrea; Arce Cuero, Gloria Amparo; Grisales, DiegoThis document focuses on proposing an accounting information system for the supermarket "El Propio" with the aim of improving financial and operational management through the implementation of a suitable solution. The research is framed within a descriptive and exploratory approach, using a deductive method to analyze and address the specific needs of the company. The methodology employed included data collection through interviews, questionnaires, and analysis of internal documents, as well as a review of specialized literature on accounting information systems and financial management. This approach allowed for the identification of the main deficiencies and areas for improvement in the supermarket's accounting and operational processes. The main results indicate that the supermarket "El Propio" faces significant challenges in the efficiency of its accounting processes and the accuracy of its financial information, which affects decision-making and regulatory compliance. The proposal of an integrated accounting information system addresses these issues by offering tools for process automation and the generation of accurate and timely financial reports. The main conclusion of this work is that the implementation of a suitable accounting information system will not only improve the operational efficiency and financial management of "El Propio" supermarket but will also provide a solid foundation for strategic decision-making and compliance with current regulations.