Aplicación de NIIF y NIA como mecanismo de mitigación de riesgos de error, en transacciones con vinculados económicos en Colombia. Planteamiento aplicado a operaciones de un Grupo Económico Colombiano
Autores
Sánchez Fonseca, Carolina
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Tipo de contenido
Trabajo de grado - Maestría
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EspañolFecha de publicación
2017-12-04
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Resumen
El enfoque metodológico para el trabajo es cualitativo, el cual se realiza a través de la consulta de literatura y el estudio de caso. El marco teórico se realiza a partir de la consulta sobre transacciones con vinculadas, donde se revisa literatura sobre empresas multinacionales, grupos económicos, el riesgo de error y el papel del auditor. En el marco regulatorio, se revisa la normativa relacionada, tanto nacional como la internacional con aplicación en Colombia. Posteriormente se observa como la aplicación de las NIIF y las NIA como mecanismo de mitigación de riesgos de error en las transacciones entre vinculados en Colombia, realizando la aplicación al estudio de caso. Para el estudio se toma como referente al Grupo Económico Bavaria, que está constituido en Colombia. Se identifican los controles aplicados para la mitigación de riesgos de error, basados en la normativa nacional. Posteriormente se identificarán los beneficios que se pueden evidenciar en la aplicación de las NIIF y NIA estudiadas, dichos beneficios se mencionan para el grupo objeto de análisis.
Abstract: The methodological approach to the work is qualitative, which is carried out through literature consultation and case study. The theoretical framework is based on the consultation on transactions with related parties, where literature on multinational companies, economic groups, the risk of error and the role of the auditor is reviewed. In the regulatory framework, the related regulations, both national and international, are reviewed with application in Colombia. Subsequently, it is observed that the application of the IFRS and the ISAs as a mitigation mechanism for the risk of error in transactions between affiliates in Colombia, making the application to the case study. For the study, the Bavaria Economic Group, which is constituted in Colombia, is taken as a reference. The applied controls for the mitigation of error risks are identified, based on national regulations. Afterwards, the benefits that can be evidenced in the application of the IFRS and ISA will be identified. These benefits are mentioned for the group under analysis.
Abstract: The methodological approach to the work is qualitative, which is carried out through literature consultation and case study. The theoretical framework is based on the consultation on transactions with related parties, where literature on multinational companies, economic groups, the risk of error and the role of the auditor is reviewed. In the regulatory framework, the related regulations, both national and international, are reviewed with application in Colombia. Subsequently, it is observed that the application of the IFRS and the ISAs as a mitigation mechanism for the risk of error in transactions between affiliates in Colombia, making the application to the case study. For the study, the Bavaria Economic Group, which is constituted in Colombia, is taken as a reference. The applied controls for the mitigation of error risks are identified, based on national regulations. Afterwards, the benefits that can be evidenced in the application of the IFRS and ISA will be identified. These benefits are mentioned for the group under analysis.