Mostrar el registro sencillo del ítem
Factores determinantes en los procesos de auditoria interna en las pymes colombianas
dc.contributor.advisor | Carmona Múñoz, Diana Milena | spa |
dc.contributor.author | Ariza Ramírez, Luz Edith | |
dc.coverage.spatial | Calle 100 | spa |
dc.date.accessioned | 2017-06-10T17:05:19Z | |
dc.date.accessioned | 2019-12-30T16:39:28Z | |
dc.date.available | 2017-06-10T17:05:19Z | |
dc.date.available | 2019-12-30T16:39:28Z | |
dc.date.issued | 2016-09-13 | |
dc.identifier.uri | http://hdl.handle.net/10654/15797 | |
dc.description.abstract | Este trabajo analiza si las PYMES Colombianas perciben la auditoria como un servicio de utilidad para los negocios, mediante un instrumento de medición, la cual permita identificar los factores determinantes en los procesos de auditoria interna en las pymes colombianas, por lo cual se designa para la investigación el método cuantitativo teniendo en cuenta que es un procedimiento utilizado para explicar eventos con el fin de adquirir conocimientos fundamentales que permitan conocer la realidad de una manera imparcial, ya que se recogen y analizan los datos a través de conceptos y variables; así las cosas se identifican varios factores determinantes, relacionados con la posición de las empresas frente a los agentes evaluadores, su gestión interna su valor e imagen frente a terceros | spa |
dc.format | spa | |
dc.language.iso | spa | spa |
dc.publisher | Universidad Militar Nueva Granada | spa |
dc.title | Factores determinantes en los procesos de auditoria interna en las pymes colombianas | spa |
dc.type | info:eu-repo/semantics/bachelorThesis | spa |
dc.rights.accessrights | info:eu-repo/semantics/openAccess | spa |
dc.subject.lemb | PEQUEÑA Y MEDIANA EMPRESA | spa |
dc.subject.lemb | AUDITORIA INTERNA | spa |
dc.publisher.department | Facultad de Ciencias Económicas | spa |
dc.type.local | Trabajo de grado | spa |
dc.description.abstractenglish | This paper analyzes whether Colombian SMEs perceive audit as a utility service for business, using a measuring instrument, which allows to identify the determining factors in the processes of internal audit in Colombian SMEs , for which it is designated for quantitative research method considering it is a procedure used to explain events in order to acquire fundamental knowledge that reveal the reality of an impartial manner , as they are collected and analyzed data through concepts and variables ; so things several determinants , related to the position of companies facing evaluators agents are identified , their internal management and image value against third parties | eng |
dc.title.translated | Factors in the process of internal audit in colombian pymes | spa |
dc.subject.keywords | Pymes | spa |
dc.subject.keywords | Internal Audit | spa |
dc.subject.keywords | Stakeholders | spa |
dc.subject.keywords | Process | spa |
dc.publisher.program | Especialización en Revisoría Fiscal | spa |
dc.creator.degreename | Especialista en Revisoría Fiscal | spa |
dc.relation.references | Abdel-Khalik, A. R. (1993): “Why do private companies demand auditing? A case for organizational loss of control”, Journal of Accounting, Auditing & Finance, Vol. 8, No. 1, pp. 31-52 | spa |
dc.relation.references | Carey, P., Simnett, R. y Tanewski, G. (2000): “Voluntary demand form internal and external auditing by family businesses”, Auditing: A Journal of Practice & Theory, Vol. 19, Supplement, pp. 37-51 | spa |
dc.relation.references | Chung, S. y Narasimhan, R. (2001): “Perceived value of mandatory audits of small companies”, Managerial Auditing Journal, Vol. 16, No. 3, pp. 120-123 | spa |
dc.relation.references | Collis, J., Jarvis, R., y Skerratt, L. (2004): “The demand for the audit in small companies in the UK”, Accounting and Business Research, Vol. 34, No. 2, pp. 87- 100. | spa |
dc.relation.references | Collis, J. (2008): Directors’ views on accounting and auditing requirements for SMEs, Department for Business Enterprise & Regulatory Reform, London, April | spa |
dc.relation.references | Collis, J. (2010): “Audit Exemption and the Demand for Voluntary Audit: A Comparative Study of the UK and Denmark”, International Journal of Auditing, Vol. 14, No. 2, pp. 211-231 | spa |
dc.relation.references | Collis, J. (2012): “Determinants of voluntary audit and voluntary full accounts in micro- and non-micro small companies in the UK”, Accounting and Business Research, Vol. 42, No. 4, pp. 441-468 | spa |
dc.relation.references | Decreto N° 2649. Reglamento General de la Contabilidad, Colombia, Bogotá D.C., 29 de diciembre de 1993 | spa |
dc.relation.references | Dedman, E. y Kausar, A (2012): “The impact of voluntary audit on credit ratings: Evidence from UK private firms”, Accounting and Business Research, Vol. 42, No. 4, pp. 397-418 | spa |
dc.relation.references | Espinoza, M. (2010) La auditoria y sus paradigmas. Recuperado de http://www.upt.edu.pe/ouci/archivo/A.04%20%20La%20Auditoria_y%20_sus%20_Paradi gmas.pdf. | spa |
dc.relation.references | Hellman, N. (2006): “Auditor-client interaction and client usefulness: A Swedish case study”, International Journal of Auditing, Vol. 10, No. 2, pp. 99-124. | spa |
dc.relation.references | IIA, (2010). Instituto de Auditores Internos de Colombia – IIA Colombia Código de Ética | spa |
dc.relation.references | Kim, J. B., Simunic, D. A., Stein, M. T. y Yi, C. H. (2011): “Voluntary audits and the cost of debt capital for privately held firms: Korean evidence”, Contemporary Accounting Research, Vol. 28, No. 2, pp. 585-615. | spa |
dc.relation.references | Knechel, W. R., Niemi, L. y Sundgren, S. (2008): “Determinants of auditor choice: Evidence from a small client market”, International Journal of Auditing, Vol. 12, No. 1, pp. 65-88 | spa |
dc.relation.references | Lennox, C. S. y Pittman, J. A. (2011): “Voluntary Audits versus Mandatory Audits”, The Accounting Review, Vol. 86, No. 5, pp. 1655-1678 | spa |
dc.relation.references | Ley N° 43. Reglamento de la profesión del contador público, Colombia, Bogotá D.C., 13 de diciembre de 1990. En su artículo 7 | spa |
dc.relation.references | Ley N° 904. Promoción del Desarrollo de la micro, pequeña y mediana empresa colombiana, Colombia, Bogotá D.C., 02 de agosto de 2004 | spa |
dc.relation.references | Minnis, M. (2011): “The value of financial statement verification in debt financing: evidence from private U.S. firms”, Journal of Accounting Research, Vol. 49, No. 2, pp. 457-506 | spa |
dc.relation.references | Mintzberg H. (1991) Mintzberg y la dirección. España: Ediciones Diaz de Santos. | spa |
dc.relation.references | Niemi, L., Kinnunen, J., Ojala, H. y Troberg, P. (2012): “Drivers of voluntary audit in Finland: to be or not to be audited?”, Accounting and Business Review, Vol. 42, No. 2, pp. 169-196 | spa |
dc.relation.references | Pitman, J. A. y Fortin, S. (2004): “Auditor choice and the cost of debt capital for newly public firms”, Journal of Accounting and Economics, Vol. 37, No. 1, pp. 113- 136. | spa |
dc.relation.references | Sáenz, E. (2007). La ofensiva empresarial: industriales, políticos y violencia en los años 40 en Colombia. Colombia: Colección CES, Universidad Nacional de Colombia. | spa |
dc.relation.references | Senkov, D. W., Rennie, M. D., Rennie, R. D. y Wong, J. W. (2001): “The audit retention decision in the face of deregulation: evidence from large private Canadian corporations”, Auditing: A Journal of Practice & Theory, Vol. 20, No. 2, pp. 101-113 | spa |
dc.relation.references | Willenborg, M. (1999): “Empirical analysis of the economic demand for auditing in the initial public offerings market”, Journal of Accounting Research, Vol. 37, No. 1, pp. 225-238 | spa |
dc.subject.proposal | Pymes | spa |
dc.subject.proposal | Auditoria Interna | spa |
dc.subject.proposal | Stakeholders | spa |
dc.subject.proposal | Procesos | spa |
Archivos en el ítem
Este ítem aparece en la(s) siguiente(s) colección(ones)
-
Revisoría Fiscal [267]