Factores éticos en el ambiente de control del Sistema de Control Interno, como limitantes en el ejercicio de profesionales de ciencias administrativas en el cumplimiento de sus objetivos
ilustraciones, diagramas, mapas, tablas
- Autores:
-
Becerra Moreno, David Leonardo
- Tipo de recurso:
- Fecha de publicación:
- 2023
- Institución:
- Universidad Nacional de Colombia
- Repositorio:
- Universidad Nacional de Colombia
- Idioma:
- spa
- OAI Identifier:
- oai:repositorio.unal.edu.co:unal/86455
- Palabra clave:
- 170 - Ética (Filosofía moral)::171 - Sistemas éticos
300 - Ciencias sociales::304 - Factores que afectan el comportamiento social
500 - Ciencias naturales y matemáticas::506 - Organización y gerencia
650 - Gerencia y servicios auxiliares::658 - Gerencia general
350 - Administración pública y ciencia militar::252 - Consideraciones generales y administración pública
AUDITORIA INTERNA
GESTION FINANCIERA
COMPORTAMIENTO ORGANIZACIONAL
ETICA DEL EMPLEADO
Auditing, Internal
Financial management
Organizational behavior
Employe ethics
Control interno
objetivos
factores éticos
fraude
empresarios
Internal control
objectives
ethical factors
fraud
businessmen
- Rights
- openAccess
- License
- Reconocimiento 4.0 Internacional
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Factores éticos en el ambiente de control del Sistema de Control Interno, como limitantes en el ejercicio de profesionales de ciencias administrativas en el cumplimiento de sus objetivos |
| dc.title.translated.eng.fl_str_mv |
Ethical Factors in the Control Environment of the Internal Control System as Limitations in the Performance of Administrative Sciences Professionals in Achieving Their Objectives |
| title |
Factores éticos en el ambiente de control del Sistema de Control Interno, como limitantes en el ejercicio de profesionales de ciencias administrativas en el cumplimiento de sus objetivos |
| spellingShingle |
Factores éticos en el ambiente de control del Sistema de Control Interno, como limitantes en el ejercicio de profesionales de ciencias administrativas en el cumplimiento de sus objetivos 170 - Ética (Filosofía moral)::171 - Sistemas éticos 300 - Ciencias sociales::304 - Factores que afectan el comportamiento social 500 - Ciencias naturales y matemáticas::506 - Organización y gerencia 650 - Gerencia y servicios auxiliares::658 - Gerencia general 350 - Administración pública y ciencia militar::252 - Consideraciones generales y administración pública AUDITORIA INTERNA GESTION FINANCIERA COMPORTAMIENTO ORGANIZACIONAL ETICA DEL EMPLEADO Auditing, Internal Financial management Organizational behavior Employe ethics Control interno objetivos factores éticos fraude empresarios Internal control objectives ethical factors fraud businessmen |
| title_short |
Factores éticos en el ambiente de control del Sistema de Control Interno, como limitantes en el ejercicio de profesionales de ciencias administrativas en el cumplimiento de sus objetivos |
| title_full |
Factores éticos en el ambiente de control del Sistema de Control Interno, como limitantes en el ejercicio de profesionales de ciencias administrativas en el cumplimiento de sus objetivos |
| title_fullStr |
Factores éticos en el ambiente de control del Sistema de Control Interno, como limitantes en el ejercicio de profesionales de ciencias administrativas en el cumplimiento de sus objetivos |
| title_full_unstemmed |
Factores éticos en el ambiente de control del Sistema de Control Interno, como limitantes en el ejercicio de profesionales de ciencias administrativas en el cumplimiento de sus objetivos |
| title_sort |
Factores éticos en el ambiente de control del Sistema de Control Interno, como limitantes en el ejercicio de profesionales de ciencias administrativas en el cumplimiento de sus objetivos |
| dc.creator.fl_str_mv |
Becerra Moreno, David Leonardo |
| dc.contributor.advisor.none.fl_str_mv |
Valenzuela Jiménez, Luis Fernando |
| dc.contributor.author.none.fl_str_mv |
Becerra Moreno, David Leonardo |
| dc.subject.ddc.spa.fl_str_mv |
170 - Ética (Filosofía moral)::171 - Sistemas éticos 300 - Ciencias sociales::304 - Factores que afectan el comportamiento social 500 - Ciencias naturales y matemáticas::506 - Organización y gerencia 650 - Gerencia y servicios auxiliares::658 - Gerencia general 350 - Administración pública y ciencia militar::252 - Consideraciones generales y administración pública |
| topic |
170 - Ética (Filosofía moral)::171 - Sistemas éticos 300 - Ciencias sociales::304 - Factores que afectan el comportamiento social 500 - Ciencias naturales y matemáticas::506 - Organización y gerencia 650 - Gerencia y servicios auxiliares::658 - Gerencia general 350 - Administración pública y ciencia militar::252 - Consideraciones generales y administración pública AUDITORIA INTERNA GESTION FINANCIERA COMPORTAMIENTO ORGANIZACIONAL ETICA DEL EMPLEADO Auditing, Internal Financial management Organizational behavior Employe ethics Control interno objetivos factores éticos fraude empresarios Internal control objectives ethical factors fraud businessmen |
| dc.subject.lemb.spa.fl_str_mv |
AUDITORIA INTERNA GESTION FINANCIERA COMPORTAMIENTO ORGANIZACIONAL ETICA DEL EMPLEADO |
| dc.subject.lemb.eng.fl_str_mv |
Auditing, Internal Financial management Organizational behavior Employe ethics |
| dc.subject.proposal.spa.fl_str_mv |
Control interno objetivos factores éticos fraude empresarios |
| dc.subject.proposal.eng.fl_str_mv |
Internal control objectives ethical factors fraud businessmen |
| description |
ilustraciones, diagramas, mapas, tablas |
| publishDate |
2023 |
| dc.date.issued.none.fl_str_mv |
2023 |
| dc.date.accessioned.none.fl_str_mv |
2024-07-16T15:30:27Z |
| dc.date.available.none.fl_str_mv |
2024-07-16T15:30:27Z |
| dc.type.spa.fl_str_mv |
Trabajo de grado - Maestría |
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info:eu-repo/semantics/masterThesis |
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info:eu-repo/semantics/acceptedVersion |
| dc.type.content.spa.fl_str_mv |
Text |
| dc.type.redcol.spa.fl_str_mv |
http://purl.org/redcol/resource_type/TM |
| status_str |
acceptedVersion |
| dc.identifier.uri.none.fl_str_mv |
https://repositorio.unal.edu.co/handle/unal/86455 |
| dc.identifier.instname.spa.fl_str_mv |
Universidad Nacional de Colombia |
| dc.identifier.reponame.spa.fl_str_mv |
Repositorio Institucional Universidad Nacional de Colombia |
| dc.identifier.repourl.spa.fl_str_mv |
https://repositorio.unal.edu.co/ |
| url |
https://repositorio.unal.edu.co/handle/unal/86455 https://repositorio.unal.edu.co/ |
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Universidad Nacional de Colombia Repositorio Institucional Universidad Nacional de Colombia |
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spa |
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spa |
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Reconocimiento 4.0 Internacionalhttp://creativecommons.org/licenses/by/4.0/info:eu-repo/semantics/openAccesshttp://purl.org/coar/access_right/c_abf2Valenzuela Jiménez, Luis Fernandofdadc437e027fe5b35e5255eeefa24a3Becerra Moreno, David Leonardo60ebc0a9547642018fa718779d802e082024-07-16T15:30:27Z2024-07-16T15:30:27Z2023https://repositorio.unal.edu.co/handle/unal/86455Universidad Nacional de ColombiaRepositorio Institucional Universidad Nacional de Colombiahttps://repositorio.unal.edu.co/ilustraciones, diagramas, mapas, tablasEl control interno es un sistema desarrollado mediante políticas, procedimientos, mecanismos y métodos con el propósito de ayudar a las empresas a que alcancen sus objetivos, esto mediante el aseguramiento de la información financiera, la eficiencia y eficacia de las operaciones y el cumplimiento de las leyes. El control interno permite la optimización de recursos, aporta a la prevención o detección del fraude y refuerza la toma de decisiones basada en la eficiencia; de esta forma, la no implementación de este sistema o, una implementación no rigurosa y con fallas, puede impedir que la empresa logre lo propuesto e incluso llegar a la quiebra. Por lo tanto, el control interno tiene una serie de limitaciones que afectan la misión de existir; las casuísticas son diversas, pero resaltan los académicos, éticos, de conocimiento, entre otras. El presente trabajo se encuentra enfocado en analizar los factores éticos de los profesionales que impiden que el control interno logre sus objetivos. Estos factores provenientes de la ética fueron considerados no solo desde una perspectiva filosófica sino también, desde la perspectiva del marco COSO. Para el desarrollo de esta investigación se desarrolló una revisión sistemática de estudios preliminares y recolección de información de fuentes primarias mediante encuestas digitales y entrevistas, las cuales fueron aplicadas a profesionales, de cualquier jerarquía, en organizaciones colombianas e internacionales con la finalidad de comparar los factores encontrados en la revisión de literatura con la experiencia profesional de los encuestados. Como resultado de esta investigación se evidenció que, entre otros, la existencia de un código de ética en las organizaciones no es suficiente para prevenir actos no éticos o que los valores de las personas, adquiridos desde la casa o en la universidad, no siempre tienen que estar alineados con los organizacionales y, de este modo, las empresas deben guiar y adecuar sus valores al contexto donde se encuentren (regional, cultural, entre otros).Internal control is a system developed through policies, procedures, mechanisms, and methods with the purpose of helping companies achieve their objectives by ensuring financial information, efficiency and effectiveness of operations and compliance with laws. Internal control allows the optimization of resources, contributes to the prevention or detection of fraud, and reinforces decision making based on efficiency; thus, the non-implementation of this system, or a non-rigorous and flawed implementation, can prevent the company from achieving its objectives and even lead to bankruptcy. Therefore, internal control has a series of limitations that affect its mission to exist; the casuistry is diverse, but academic, ethical, knowledge, among others, stand out. The present work is focused on analyzing the ethical factors of professionals that prevent internal control from achieving its objectives. These ethical factors were considered not only from a philosophical perspective but also from the perspective of the COSO framework. For the development of this research, a systematic review of preliminary studies and collection of information from primary sources was developed through digital surveys and interviews, which were applied to professionals, of any hierarchy, in Colombian and international organizations to compare the factors found in the literature review with the professional experience of the respondents. As a result of this research, it became evident that, among other things, the existence of a code of ethics in organizations is not enough to prevent unethical acts or that the values of individuals, acquired at home or at university, do not always have to be aligned with organizational values and, therefore, companies must guide and adapt their values to the context in which they are located (regional, cultural, among others).MaestríaMagister en Contabilidad y Finanzasxv, 182 páginasapplication/pdfspaUniversidad Nacional de ColombiaBogotá - Ciencias Económicas - Maestría en Contabilidad y FinanzasFacultad de Ciencias EconómicasBogotá, ColombiaUniversidad Nacional de Colombia - Sede Bogotá170 - Ética (Filosofía moral)::171 - Sistemas éticos300 - Ciencias sociales::304 - Factores que afectan el comportamiento social500 - Ciencias naturales y matemáticas::506 - Organización y gerencia650 - Gerencia y servicios auxiliares::658 - Gerencia general350 - Administración pública y ciencia militar::252 - Consideraciones generales y administración públicaAUDITORIA INTERNAGESTION FINANCIERACOMPORTAMIENTO ORGANIZACIONALETICA DEL EMPLEADOAuditing, InternalFinancial managementOrganizational behaviorEmploye ethicsControl internoobjetivosfactores éticosfraudeempresariosInternal controlobjectivesethical factorsfraudbusinessmenFactores éticos en el ambiente de control del Sistema de Control Interno, como limitantes en el ejercicio de profesionales de ciencias administrativas en el cumplimiento de sus objetivosEthical Factors in the Control Environment of the Internal Control System as Limitations in the Performance of Administrative Sciences Professionals in Achieving Their ObjectivesTrabajo de grado - Maestríainfo:eu-repo/semantics/masterThesisinfo:eu-repo/semantics/acceptedVersionTexthttp://purl.org/redcol/resource_type/TMAbdul Latif Nabhan, R., & Nitham, M. 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