El efecto del control interno sobre la información financiera: una revisión sistemática de literatura

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dc.contributor.advisorValenzuela Jiménez, Luis Fernandospa
dc.contributor.authorBueno Mojica, Diego Fernandospa
dc.date.accessioned2025-04-04T13:59:37Z
dc.date.available2025-04-04T13:59:37Z
dc.date.issued2024
dc.descriptionilustraciones, diagramasspa
dc.description.abstractEl presente trabajo sintetiza la relación directa del control interno sobre la información financiera, mediante la revisión sistemática de la literatura a través de la metodología cualitativa y del método de enfoque deductivo. Así, el propósito de este documento es analizar los aportes teóricos de los últimos 10 años de las jurisdicciones miembros del IFAC que han adoptado NIIF, entendiendo que al tener NIIF son consideradas ya representativas. Los resultados obtenidos muestran una asociación positiva del control interno sobre la información financiera, ya que garantiza los principios que han tomado fuerza desde la implementación de las NIIF. No obstante, en cuanto a los resultados por adopción de dichas normas, existen aún vacíos originados por diferencias entre países desarrollados y emergentes, entre procesos voluntarios u obligatorios, los reguladores, reformas institucionales y marcos locales de cada jurisdicción. Simultáneamente, se presenta un trabajo de bibliometría con la evidencia que soporta el auge de la investigación en estos temas. (Texto tomado de la fuente).spa
dc.description.abstractThis review synthesis the direct relationship of internal control over financial reporting realized through a systematic review of literature using qualitative methodology and the deductive approach method. Thus, the purpose of this document was to analyze the theoretical contributions of the last 10 years of the IFAC member jurisdictions have adopted IFRS, understanding if they have IFRS they are already considered representative. The results obtained show a positive association between internal control over financial reporting, guaranteeing the principles that have taken strength since IFRS’s implementation. However, the results of IFRS adoption still have gaps, driven by differences between developed and emerging countries, between voluntary or mandatory processes, between regulators, institutional reforms, and local frameworks of each jurisdiction. Simultaneously, a bibliometric work is presented with evidence that supports the rise of the research in these topics.eng
dc.description.degreelevelMaestríaspa
dc.description.degreenameMagíster en Contabilidad y Finanzasspa
dc.description.researchareaControl Internospa
dc.format.extent57 páginasspa
dc.format.mimetypeapplication/pdfspa
dc.identifier.instnameUniversidad Nacional de Colombiaspa
dc.identifier.reponameRepositorio Institucional Universidad Nacional de Colombiaspa
dc.identifier.repourlhttps://repositorio.unal.edu.co/spa
dc.identifier.urihttps://repositorio.unal.edu.co/handle/unal/87845
dc.language.isospaspa
dc.publisherUniversidad Nacional de Colombiaspa
dc.publisher.branchUniversidad Nacional de Colombia - Sede Bogotáspa
dc.publisher.facultyFacultad de Ciencias Económicasspa
dc.publisher.placeBogotá, Colombiaspa
dc.publisher.programBogotá - Ciencias Económicas - Maestría en Contabilidad y Finanzasspa
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dc.relation.referencesVousinas, G. L. (2021). Beyond the three lines of defense: The five lines of defense model for financial institutions. In ACRN Journal of Finance and Risk Perspectives (Vol. 10, Issue 1, pp. 95–110). ACRN Oxford Ltd. https://doi.org/10.35944/jofrp.2021.10.1.006spa
dc.relation.referencesWalid, D. R., & Masadeh, M. (2011). Internal Control Reforms. https://www.researchgate.net/publication/257948199spa
dc.relation.referencesZhang, Y., Zhou, J., & Zhou, N. (2007). Audit committee quality, auditor independence, and internal control weaknesses. Journal of Accounting and Public Policy, 26(3), 300–327. https://doi.org/10.1016/j.jaccpubpol.2007.03.001spa
dc.relation.referencesZingales, L. (1998). Corporate Governance forthcoming in The New Palgrave Dictionary of Economics and the Law. https://doi.org/http://dx.doi.org/10.2139/ssrn.46906spa
dc.rights.accessrightsinfo:eu-repo/semantics/openAccessspa
dc.rights.licenseAtribución-NoComercial-CompartirIgual 4.0 Internacionalspa
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dc.subject.ddc650 - Gerencia y servicios auxiliares::658 - Gerencia generalspa
dc.subject.ddc330 - Economía::332 - Economía financieraspa
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dc.subject.proposalControl internospa
dc.subject.proposalInformación financieraspa
dc.subject.proposalNIIFspa
dc.subject.proposalBibliometríaspa
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dc.subject.proposalFinancial informationeng
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dc.subject.wikidataControl internospa
dc.subject.wikidataInternal controleng
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dc.subject.wikidatasystematic revieweng
dc.subject.wikidataNormas Internacionales de Información Financieraspa
dc.subject.wikidataInternational Financial Reporting Standardseng
dc.titleEl efecto del control interno sobre la información financiera: una revisión sistemática de literaturaspa
dc.title.translatedThe effect of internal control on financial reporting: a systematic literature revieweng
dc.typeTrabajo de grado - Maestríaspa
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