Please use this identifier to cite or link to this item: http://hdl.handle.net/10654/12859
Title: Importancia del control interno para la prevención del fraude malversación de activos
Title in english: Importance of internal control to prevent misappropriation of assets fraud
Author: Leal Barón, Lucy Fernanda
Date: 5-Jul-2014
Abstract: El presente documento está enfocado en determinar la importancia al estructurar un sistema de control interno organizacional para prevenir y detectar fraudes o errores que disminuyan la probabilidad que ocurra actos ilícitos dentro las empresas. Se desarrolla iniciando con una contextualización que es control interno y los diferentes tipos fraude, enfocándose en el fraude malversación de activos, posteriormente se analiza el marco legal del sistema antifraude en Colombia, adicionalmente se entabla casos donde existió fraude en donde se identificaran las principales falencias de control y posibles recomendaciones, con el mismo propósito se orientara a resaltar la importancia del control interno para prevenir del fraude en malversación de activos y por último el autor va a sugerir medidas internas organizacionales.
Abstract: This paper is focused on determining the importance to structure a system of organizational internal control to prevent and detect fraud or errors that decrease the likelihood that wrongdoing occurs within companies. It is developed by starting with a contextualization that is internal control and different types fraud, focusing on fraud misappropriation of assets, then the legal framework of anti-fraud system in Colombia is analyzed further cases where there was fraud in which the main shortcomings were identified ensues control and possible recommendations for the same purpose it was directed at highlighting the importance of internal controls to prevent fraud and misappropriation of assets finally the author goes on to suggest internal organizational measures.
Keywords LEMB: CONTROL INTERNO
FRAUDE - PREVENSION
DELITOS CONTRA LA ADMINISTRACION PUBLICA
Appears in Collections:Control Interno

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