Auditoría Interna De La Información Contable Del Resguardo Indigena La Gaitana Del Municipio De Inzá Cauca
The purpose of this research work was to evaluate the conformity of the accounting information of the Indigenous Reservation la Gaitana de Inzá del Cauca with the International Financial Reporting Standards (IFRS) and to propose improvements that promote transparency and accounting organization thro...
- Autores:
-
Reyes Pechene, Nelsy Viviana
- Tipo de recurso:
- Tesis
- Fecha de publicación:
- 2025
- Institución:
- Universidad Antonio Nariño
- Repositorio:
- Repositorio UAN
- Idioma:
- spa
- OAI Identifier:
- oai:repositorio.uan.edu.co:123456789/12191
- Acceso en línea:
- https://repositorio.uan.edu.co/handle/123456789/12191
- Palabra clave:
- Auditoría contable
Normas Internacionales de Información Financiera
Transparencia financiera
Control interno
Gestión Contable
Accounting audit
International Financial Reporting Standards
Transparencia financiera
Internal control
Accounting Management
- Rights
- openAccess
- License
- http://purl.org/coar/access_right/c_abf2
| Summary: | The purpose of this research work was to evaluate the conformity of the accounting information of the Indigenous Reservation la Gaitana de Inzá del Cauca with the International Financial Reporting Standards (IFRS) and to propose improvements that promote transparency and accounting organization through the analysis of the audit. The methodology used was of mixed approach, with descriptive and evaluative research, structured in phases: diagnosis of current regulations, collection and evaluation of information, analysis of the accounting software and creation of an improvement plan. The instruments included interviews with leaders of the safekeeping, documentary review and comparative analysis of software. |
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