Browsing by Author "Lozano Zuluaga, Katherine"
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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.