Análisis de la gestión del riesgo operacional en los registros contables del área de contabilidad de la Superintendencia Nacional de Salud año 2023.
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Date
2023-09
Authors
Álvarez Fonseca, Jesica Constanza
Echavarría Castaño, Astrid Yaneth
Romero Romero, Yimi Alexander
Advisors
López Rodríguez, Campo Elías
Editors
Journal Title
Journal ISSN
Volume Title
Publisher
Corporación Universitaria Minuto de Dios
Type
Thesis
Rights
Atribución-NoComercial-SinDerivadas 2.5 Colombia
Abstract
Para las entidades públicas el poder identificar el riesgo reviste gran importancia, en especial el riesgo operativo que tiene alta incidencia en los procesos, por lo tanto, el objetivo de estas investigaciones está encaminado a analizar la gestión de los registros contables de la Superintendencia Nacional de Salud para el mejoramiento de la razonabilidad financiera mediante el tratamiento del riesgo operacional inherente a los registros del área contable. Para ello se utilizó un alcance de tipo descriptivo a partir de un enfoque cualitativo, a través de un estudio de caso. Los hallazgos más representativos se relacionan con la identificación de procedimientos que no estaban documentados y la necesidad de seguimiento sobre aquellos que ya se encontraban formalizados. En este sentido se puede concebir que en las entidades públicas es importante evaluar de forma continua los riesgos operacionales que pueden afectar el área contable para identificar aparentes debilidades o deficiencias que pudieran derivar en implicaciones legales con afectaciones financieras, daño en la imagen institucional y consecuentemente pérdida de credibilidad ante la sociedad.
For public entities, being able to identify the risk is of great importance, especially the operational risk that has a high incidence in the processes, therefore, the objective of these investigations is aimed at analyzing the management of the accounting records of the National Superintendency of Health for the improvement of financial reasonableness through the treatment of the operational risk inherent to the records of the accounting area. For this, a descriptive scope was used from a qualitative approach, through a case study. The most representative findings were related to the identification of procedures that are not documented and the need for follow-up on those that are already formalized. In this sense, it can be conceived that in public entities it is important to continuously evaluate the operational risks that can affect the accounting area to identify apparent weaknesses or deficiencies that could lead to legal implications with financial effects, damage to the institutional image and consequently loss. credibility in society.
For public entities, being able to identify the risk is of great importance, especially the operational risk that has a high incidence in the processes, therefore, the objective of these investigations is aimed at analyzing the management of the accounting records of the National Superintendency of Health for the improvement of financial reasonableness through the treatment of the operational risk inherent to the records of the accounting area. For this, a descriptive scope was used from a qualitative approach, through a case study. The most representative findings were related to the identification of procedures that are not documented and the need for follow-up on those that are already formalized. In this sense, it can be conceived that in public entities it is important to continuously evaluate the operational risks that can affect the accounting area to identify apparent weaknesses or deficiencies that could lead to legal implications with financial effects, damage to the institutional image and consequently loss. credibility in society.
Description
Analizar la gestión de los registros contables de la Superintendencia Nacional de Salud para el
mejoramiento de la razonabilidad financiera mediante el tratamiento del riesgo operacional
inherente a los registros del área contable.
Keywords
Riesgo operacional, Superintendencia Nacional de Salud, Área contable, Operational risk, Accounting area, National Health Superintendence