Browsing by Author "Serna Almeciga, Elizabeth"
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Item El Revisor Fiscal: Un Pilar Fundamental en Triturados y Agregados del Caribe SAS(Universidad Santiago de Cali, 2024) Serna Almeciga, Elizabeth; Cuéllar Ángel , Valentina; Mantilla Redondo, Jose LuisThis investigation is focused on determining whether the Scope of the Statutory Auditor in the company Triturados y Agregados del Caribe SAS, is sufficient to meet all the needs of the Statutory Auditor, given the particularities of the sector where its main activity is carried out. For this reason, the role played by the Statutory Auditor within the company will be analyzed, whose function involves facing challenges not only of a tax, legal, financial and ethical nature, but also those inherent to the mining industry. Based on the above, several questions emerge, such as those mentioned below; What would be the optimal scope of the Statutory Auditor at Triturados y Agregados del Caribe SAS during the year 2023 and how does his role adjust to the particularities of this company? To address the questions that have arisen during the development of this research, our main objective is to propose improvements in the Auditor’s report for the company Triturados y Agregados del Caribe SAS in 2024. These objectives will allow us to delve into the analysis of the duties and responsibilities of the Auditor, according to the current regulations in Colombia. Additionally, we will seek to identify the areas in which the Auditor currently intervenes in Triturados y Agregados del Caribe SAS and determine their specific function, considering the company’s particularities. To achieve the stated objective, we have conducted a documentary review and in-depth interviews, in order to obtain the necessary information. Based on this review and the results obtained, we can mention possible improvements that could be implemented in the Auditor’s report for this company, thereby enhancing efficiency and utilization of the said report.