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Item Implementación de un sistema de información contable para la empresa Confecciones Evelsy y/o Jeremías Mosquera, ubicado en Palmira-valle.(Universidad Santiago de Cali, 2023) Mosquera Angulo, Evelsy; Diaz Cobo, Mariana; Hernández, Yeimi Tatiana; Grisales, DiegoThis research work focuses on the implementation of an accounting information system in the company Confecciones Evelsy and/or Jeremías Mosquera to solve the lack of control in accounting and financial information. The company has evolved rapidly and has developed empirical practices without established parameters, which has led to inconsistencies in inventories, lack of knowledge of profit margins and income levels, among other problems. The study uses data collection techniques to enable the execution of the payment process and mixed study designs are considered. In addition, the key components of the accounting information system are identified and the importance of the interaction and coupling between them is highlighted. The problem formulation focuses on how to implement an effective accounting information system in the company to solve these problems.Item Análisis del régimen sancionatorio de la retención en la fuente en las empresas del sector comercial en Colombia(Universidad Santiago de Cali, 2023) Chamorro Ortega, Andrés Yair; Sánchez Ortiz, Laura Sofía; Valdivieso Castañeda, Stevenson; Obando Fuertes, Fabio AldemarTaxes in Colombia for companies have always been a theme that generates a headache, since tax responsibilities aren´t seen positively for companies; nor as a contribution to the nation, some see it as an unfair and tax burden, all tax processes in Colombia are regulated through the Tax Statute, therefore, given the perception of businessmen, everything that involves tax evasion must be analyzed, in this case of withholding at source since it can generate both economic and fiscal consequences. Over time, governments have developed different mechanisms for the collection and control of taxes and tributes. In the case of Colombia, withholding at source arises as an early collection mechanism in which companies contribute to the country. The purpose of this investigation is to analyze the sanctioning regime of withholding at source in Colombian companies, stressing the importance of assuming the due tax processes to which a company is subjected in its obligation as withholding agent of the tax and customs department. (DIAN), that "ignoring" that all money withheld from a third party is not the profit of the company nor should it be spent, that it is a tax obligation that must be assumed as a withholding agent and that companies must have a suitable accountant that works in order to prevent these shortcomings that in the future will legally harm the company.Item Propuesta de un sistema de control interno para la disminución de glosas y devoluciones en la facturación de la red Suroriente E.S.E. en Santiago de Cali para el año 2023(Universidad Santiago de Cali, 2023) Lopez Gomez, Johan Sebastian; Vidal Torres, David Fernando; Leyton Espinosa, Anderson David; Obando Fuertes, Fabio AldemarThe purpose of this research is to propose an internal control system aimed at reducing glosses and returns in the invoicing of the Red Suroriente E.S.E. of Santiago de Cali., with the purpose of informing the administrative area of the E.S.E. an improvement plan focused on reducing inconsistencies in current billing. Therefore, an area investigation model audit was built by collecting information from internal documents, physical folders and also opinions of the E.S.E staff, it was possible to determine important points for the organization's billing process, identifying the causes of glosses and returns, and thus focus on the processes that generate these failures.Item Procedimientos de control en inventarios para la empresa asados kikos y/o Jhon Espinosa(Universidad Santiago de Cali, 2024) Calderon Espinosa, Nathalia; Mena Bernal, Liseth Ivanova; Gongora Lemos, IvonneCurrently, internal control systems have become fundamental strategic management tools that allow organizations to guarantee the efficiency, transparency and compliance of their operations. These systems not only help minimize risks and prevent fraud, but also facilitate informed decision making by providing accurate and timely information to business leaders. In the case of inventories, internal control is essential in business management. Ensures the accuracy of records with regular physical counting and reconciliation procedures, and minimizes the risk of loss due to theft, damage or accounting errors through appropriate security measures and supervision in handling and storage.The purpose of this work is to present a proposal for control policies and procedures for inventory management in the company Asados Kikos. This initiative will contribute to strengthening the company's operational and financial management, ensuring the accuracy and reliability of stock records. In addition, it will allow the processes of reception, storage and registration of inventories to be optimized, guaranteeing better planning and control of 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.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 Análisis de los cambios normativos en el impuesto predial en los años 2019 - 2023, caso: Distrito de Santiago de Cali(Universidad Santiago de Cali, 2024) Valencia Betancourth, Luis Daniel; Angulo Landázury, Luis Angel; Caicedo Rodriguez, Katherin Paola; Gongora Lemos, IvonneCurrently, the property tax has established a source of resource generation for the different municipal governments, this seeks to strengthen control and minimize the evasion of this tax, for the accuracy of this information, it is based on the resolution of objectives established throughout the article in order to obtain results and more clarity of what this tax is. This article aims to inform about the changes that have been registered in the property tax during the years 2019-2023, this based on different variables within the investigation which include the clarity of the payment of the tax according to each commercial sector, it also includes notification about the updates that the tax has presented in the determined range, which will allow clarity of the subject in each individual owner of a real estate and responsible for it, taking into account the equity and justice of the procedure for calculating the property tax and how it has changed specifically from one year to another. For the development of this research, an exploratory research method was applied, a type of descriptive research, in order to allow a better understanding of what is related to this tax; for which, different sources of consultation were used such as electronic databases such as Scopus, Google Scholar, the repository of the University of Santiago de Cali and among other university sources which were part of the fulfillment of the development of the objectives. The results allowed to mainly show the evolution of the property tax taking into account the changes presented and that were reflected from one year to another. Some of the significant changes were obtained from the development of the proposed objectives, including the settlement and behavior of the property tax in recent years, obtaining significant changes in its rates depending on some variables, such as the socioeconomic stratum, area of the property and among other fundamental characteristics for the payment of this tax, on the other hand, in recent years a mixed impact has been evidenced, a significant result of this was the recovery of post-pandemic tax collection, which demonstrates the economic resilience of the city, finally a valuable effect was obtained regarding the regulatory change taking into account the change in the property tax according to the evolution of the laws that report on this tax.Item Análisis de la inteligencia artificial como herramienta en los procesos de control interno(Universidad Santiago de Cali, 2024) Alarcon Silva, Harrison; Rodriguez Navia, Oscar Fernando; Góngora Lemos, IvonneIn the current dynamic and changing business context, where effectiveness and promptness in decision-making are essential, auditing has evolved significantly thanks to different technological advances that have redefined the management and control of internal processes of organizations.In this sense, considering the current panorama, artificial intelligence (AI) is presented as an innovative tool that not only optimizes and automates accounting tasks, but can also provide the ability to perform predictive analysis of information. This shift toward incorporating artificial intelligence (AI) not only drives operational efficiency, but also redefines the very nature of auditing, allowing us to proactively anticipate and adapt to emerging business challenges. Thus. The purpose of this research is to analyze and explore the relevance of artificial intelligence as a fundamental internal control tool. The aim is to understand how the execution of artificial intelligence (AI) systems can impact operational performance, fraud detection and strategic decision making. In addition, it will be explored how these technologies can contribute to the optimization of resources, facilitate regulatory compliance and promote agile adaptation to a constantly changing business environment. To carry out this work, an exploratory research method is used, carried out through a descriptive and quantitative study, supported by the exploration of different databases, such as sciencedirect, Dialnet, electronic documents from the repository of the Santiago de Cali University and others. institutions; Also research portals and magazines in the accounting and auditing area. Likewise, the results obtained reflect that artificial intelligence as an internal control tool allows a clear optimization of internal processes, with substantial reductions in execution time and the minimization of errors. Improved ability to detect fraud and anomalies was highlighted as a key achievement, supporting more informed strategic decision making. Furthermore, from the above it can be seen that artificial intelligence emerges as an essential component for agile adaptation to regulatory changes and for the optimization of internal resources. In conclusion, the research confirms that the use of artificial intelligence as an internal control tool offers substantial improvements in operational performance, fraud detection and strategic decision making. These findings support the idea that artificial intelligence not only strengthens organizational security and effectiveness, but also influences culture toward a more innovative and time management mindset.Item Análisis del impacto de implementación del régimen simple de tributación en personas naturales prestadoras de servicios médicos(Universidad Santiago de Cali, 2024) Marin Tonguino, Angie Natalia; Diaz Chito, Luisa Daniela; Diaz Quisaboni, Nayarith; Ospina Aroca, Carlos IvanSince the beginning of taxation in Colombia, there has been a constant need to modify the rules that frame the tax system. On the one hand, to simplify and facilitate taxpayers' adherence to the system and ensure compliance with their tax obligations. And, on the other hand, to increase the collection destined for the country's public spending. The administration of these economic resources collected through taxes is the responsibility of the State. In accordance with the above, the need for a rule that simplifies compliance with tax obligations and promotes business formalization in Colombia is recognized. In line with the above, the purpose of this research is to know to what extent the implementation of the Simple Tax Regime (RST) can positively contribute to the tax planning of natural persons who must contribute to the state through the payment of taxes; specifically, natural persons providing services in the health sector. Considering that the RST is a voluntary adoption mechanism designed to simplify the process and responsibilities of small and medium-sized businesses, including professionals whose practice is the provision of their services. On the other hand, there is the ordinary tax regime in which taxpayers can deduct the costs and expenses arising from the exercise of their activities, as long as they are bearable, to reduce the basis for calculating the tax. For this article, descriptive and documentary research methods were implemented based on the review of documents and information stored in digital databases and university repositories, and government website pages. The expected results rely on current regulatory knowledge, in addition to the comparison of quantitative information that allows evaluating the impact of a natural person's adherence to the RST in Colombia. In conclusion, the implementation or adherence to the RST does not represent a universal benefit for all natural persons. Since, on the other hand, those who are subject to the ordinary regime can deduct, in accordance with the law, the costs and expenses that come from the exercise of their profession, this generates for them a decrease in the tax base and therefore in the amount to be paid for a fiscal period; this benefit is not considered in the RST. Additionally, the rule in the ordinary regime proposes some exempt items and possible deductions that, when dealing with natural persons, have a very high possibility of occurrence; for example, payment of interest on mortgage loans, payments for medical insurance or prepaid medicine, dependents, etc. In the analysis of the existing information and applied case studies, it is understood that the RST may be considered as a benefit mainly for Small and Medium Enterprises (SMEs) given the possibility of formalization for the sector and simplification of the taxation process.Item Factores que inciden en la evasión del impuesto de renta personas naturales, caso modelos webcam(Universidad Santiago de Cali, 2024) Serna Reyes, Angie Lorena; Orozco Camacho, Camilo; Valverde Ordoñez, Camilo; Gongora Lemos, IvonneToday, the tax collection is essential for the economic and social development of a country. Therefore, the understanding and implementation of strategies by DIAN, The issuing of tax rules by central government should be aimed at combating tax evasion. In this regard, natural and legal persons resident in Colombia must comply with the regulatory frameworks governing their activities; such is the case of people with independent services as webcam models, which have a targeted tax regime for natural persons in the collection of income tax payable as a result of the increase in their income over a period The Commission has not yet taken a decision on the matter. Therefore, the purpose of this research is to analyze the tax process applicable to natural persons in income tax in independent webcam modeling activities in Colombia, which do not have a specific tax framework for their activity. This research applied an exploratory and qualitative method, and a type of descriptive and documentary study, analyzing the processes of tax collection on income tax in Colombia, collecting secondary information by searching databases such as Sciencedirect, Scielo, Universidad Santiago de Cali repository, together with data collected from websites such as DIAN, etc. The results showed that people who engage in activities of webcam modeling services fall under the tax regulations for the income statement for natural persons if meet the requirements described in the Tax Statute. In this research it can be concluded that the main focus of tax evasion in Colombia for the case of natural persons who engage in webcam modeling activities, The focus is on the absence of specific legislation regulating this type of income.Item Efecto fiscal de la ley de emprendimiento en Colombia(2021) Montaño López, VerónicaThis article reveals the importance of the tax effect in the Entrepreneurship Law in Colombia, in order to know what opportunities this law offers for those entrepreneurs, innovators, naming those tax benefits and in turn know how the national government benefits.Item Análisis de la trascendencia que ha generado el régimen simple tributario en Colombia(Universidad Santiago de Cali, 2020) Cantillo Bolaños, Yuli Andrea; Cardona Cabrera, Daniela; Rodríguez Montero, Luz Adriana; Góngora Vanegas, BorisIn this article, the importance of the simple tax regime in Colombia will be made known, in order to understand and investigate the advantages and disadvantages, taking into account the requirements that the taxpayer must have to opt for this regime.The purpose of this research was to analyze the transcendence generated by the simple tax regime in Colombia, which was carried out through the revision of documents in electronic databases, laws and articles that help to clarify the doubts related to the subject. The results show that this regime constituted initially in the law of financing replacing the monotax was declared inexequible giving place at the end of 2019 to the law 2010, where this scheme aims to simplify and facilitate compliance with tax burdens, encourage formalization and reduce the formal and substantial burden on the taxpayer. In conclusion, this article seeks to analyze the import of this new regime in Colombia, investigating every event since the constitution.Item Propuesta de formación especializada en la comuna 20 de la ciudad de Cali para incentivar el emprendimiento y la economía colaborativa en el año 2020(Universidad Santiago de Cali, 2020) Muñoz Insuasti, Valentina; Villegas Rojas, Juan José; Aguirre Solis, Laura Camila; Moreno Gutiérrez, José LuisThe objective of this proposal is to promote entrepreneurship in Integral Beauty of the inhabitants of commune 20 of the city of Santiago de Cali in 2020. The type of investigation will be explanatory as it exposes the causal relationship, that is, the problem under investigation and its causes. We consider that the proposal is viable because it will promote the union of the network of volunteers and beneficiaries, also due to the formation of human capital, the creation of productive units and the strengthening that the enterprise will have in the 20 district of Cali through follow-up and accompaniment. Additionally, the commune will benefit from the development of the project due to the easy access to education through the courses offered, it would also generate a high profile of the inhabitants and decrease the% of unemployment in general.Item Consideraciones de los paraísos fiscales en materia tributaria para países como Colombia(Universidad Santiago de Cali, 2020) Domínguez Gutiérrez, Valentina; Gálvez Tulcan, María Isabel; Legro Núñez, Yessica Janeth; Góngora Vanegas, BorisThis article was developed with the purpose of investigating the management of tax havens in Colombia. The objective of this research was to analyze the considerations of tax havens in tax matters for countries like Colombia; where it was investigated on the processes of fiscal control exercised by Colombia over tax havens; on the aspects shown by the norm according to the tax havens that Colombia has for the fight against tax evasion; and on the results of the Colombian fiscal position in the environment of tax havens. A methodology was used with a type of interpretive and descriptive study to be able to investigate economic and tax events that are triggered when carrying out operations with commercial allied tax havens of Colombia; A review of documents was performed in electronic databases such as USC, Udea, Juriscol, CES, Dialnet, Riuma, Javeriana, OECD, and CEF. The results showed that the process of fiscal control that Colombia exercises over tax havens is based on the management of compliance with each of the regulations that exist in the country in relation to special jurisdictions in countries called tax havens, with the purpose that the authorities can exercise control of the resources that Colombians invest in those places.Item Análisis del sistema de información electrónica Régimen Tributario Especial SIE RTE(Universidad Santiago de Cali, 2020) Córdoba rosero, Nury; Bermúdez López, Angie Lorena; Londoño Moreno, Alex Andrés; Góngora Vanegas, BorisIn the electronic information system special tax regime SIE RTE are the different companies belonging to this regime, by which they enjoy a series of tax benefits which some companies do not belong to this regime, the purpose is to make known the different benefits with respect to companies that meet the requirements to belong to this tax regime. For the development of the work, the regulations are taken as reference (resolution 19 of March 28, 2018); In conclusion, we will be able to identify the companies belonging to the special tax regime and how they meet the requirements to carry out the step-by-step process of the financial information system.Item Instrumentos de la reforma tributaria para enfrentar la evasión fiscal en Colombia(Universidad Santiago de Cali, 2020) Ortega Gomez, Nicolás; Rubio Hurtado, Wilmar; Aristizabal Marín, Brahian Steban; Góngora Vanegas, Boris (Director)The present monographic work carried out a descriptive analysis of the instruments of the Tax Reform to face Tax Evasion in Colombia, which was developed responding to three specific objectives proposed. The first of them made reference to a comparison of the levels of tax evasion of the countries of Latin America with Colombia, where it was possible to determine that their high evasion rates are generated by the high informality that exists in these countries and especially with a high concentration on natural persons. Subsequently, the main aspects that originate tax evasion in Colombia were studied, where it was possible to determine that a large part of them occurs in informal commerce, in addition to a complex tax statute that hinders the understanding of taxpayers, which discourages formalization. Finally, the different mechanisms that the Tax Authority uses to avoid tax evasion were described, where it can be highlighted that in the last tax reforms they have been leaning on technological tools to exercise greater control over taxpayers, among which the following stand out: online filing of tax returns, tracking of financial transactions, electronic invoicing, elimination of circulating cash, creation of formalization programs and surprise Audits.Item Desarrollo de un manual de procesos óptimo, oportuno y actualizado en el área de cuentas por pagar para las instituciones prestadoras de salud (IPS) ubicadas en florida Valle del Cauca(Universidad Santiago de Cali, 2020) Cuenú Mancilla, Marlyn Jhoanna; Ramírez Chagüendo, Hayder Emelyn; Manchabajoy Meza, Melissa; Góngora Vanegas, BorisThe present work consists of the development of an optimal, timely and updated manual of processes in the accounts payable area for the health care institutions (ips) located in Florida Valle del Cauca, since there is a significant deficiency in some of the administrative processes and the due process that is given to the invoices of the suppliers and their timely payment, the company has reflected the efficient and effective lack of internal processes since the invoice arrives at the company until the moment of your payment. What is intended with this investigation and with the direct observation of the problem, is to propose a series of alternatives to the company in its internal process with guidelines for receiving the necessary documents in the respective areas, for the proper generation of payments to third parties, to establish control and management of said documents. The aforementioned allowed giving the guidelines of a practical manual that serves as a support to regulate the procedures of the area, having the regulations and essential tools for the exercise of health operations.Item Implementación de criterios, condiciones, reglas que deben tener en cuenta las entidades del Estado para la definición e implementación de las políticas para deterioro de cartera(Universidad Santiago de Cali, 2020) Angulo Yesquen, Marleny; Bonilla Zúñiga, Cristian Camilo; Valencia Suarez, Alejandro; Góngora Vanegas, BorisThe purpose of this research is to implement the criteria, conditions, and rules that must be taken into account by State Entities, for the definition and implementation of policies for Portfolio Impairment under financial reporting standards. Our research is descriptive, taking existing information as a starting point, additionally, electronic data works from the Scencedirect, Scopus and USC repositorio were taken as a reference, which has been collected, classified and analyzed for the preparation of this article. The results show relevant information on the determination and application of the policies for Portfolio Impairment that must be determined and followed within the Territorial Entities to guarantee the collection of tax and non-tax income. The definition and determination of policies are given so that organizations adhere to guidelines from which the activities inherent to the fulfillment of the objectives should be focused.The State Entities, through the Secretariats of Finance, administer this income, from the money that taxpayers are obliged to pay as they are responsible, from various activities that they carry out or that they are obliged to pay for different acts performed and that are subject to some type of tax, in this sense the determination of policies to deteriorate the portfolio must be framed in guidelines that allow recovering those income not received in a timely manner from the taxpayers and avoid the recognition of accounts receivable in order not to decrease the book value of these accounts (accounts receivable).Item Propuesta de asesorías contables y financieras para los pequeños comerciantes del municipio de Pizarro (Choco) para el año 2021(Universidad Santiago de Cali, 2020) Viveros Mosquera, María Vicky; Oliva Vásquez, Juan Pablo; Quintero Arroyave, María Dayana; Vargas Calderón, Diego FernandoThe small merchants of the municipality of Pizarro (Chocó), have been fundamental in the development of the community in terms of food supply, giving a better quality of life to the population since being a remote region and forgotten by the government, it lacks Many townships depend on many economic and nutritional needs for their supply. It is not a secret for many, that this does not have an accounting culture; many of the people who get a business do not know how to keep good accounting, much less how they can improve their incomTherefore, with the use of the Logical Framework Methodology it is intended to provide a proposal of accounting and financial advice as a potential tool to solve problems derived from the commercial activities that the Municipality of Pizarro (Chocó) currently presents, this tool facilitates and minimizes the risks of economic activities for merchants and the progress of the municipality. When evaluating the required budget, it is possible to identify that due to all the economic factors presented by the community, this project would be viable from the community point of view.Item Análisis de la imposición tributaria como principal causa de la evasión del impuesto al valor agregado en Colombia periodo 2000-2019(Universidad Santiago de Cali, 2020) Alomía Hurtado, Diana Marcela; Martínez Gómez, Adrián Camilo; Castaño Muñoz, Leydy Geovana; Góngora Vanegas, BorisThe purpose of the investigation was to determine the main causes of tax evasion, including the problem of tax pressure as a trigger. For the study, data on tax collection for income tax and VAT value added tax between the years 2000 to 2019 was used, as well as a documentary analysis of the main studies that have alluded to the subject. The results show that despite the effort by the Colombian State to increase the tax base, which was reflected in the sustained increase in the period of analysis, the figures are not significant in terms of tax collection as a percentage of GDP when compared with other countries in the region, which can be explained by factors such as: little flexibility in the tax system, high tax burden for natural and legal persons, high levels of informality, legal loopholes in Colombian legislation, and finally the existence of incentives economic not to pay; All these factors motivate taxpayers to commit acts of tax evasion and affect by default the fiscal and financial stability of the tax system.