Control management: a comparative perspective with the world

Authors

  • Oscar López Carvajal University of Antioquia
  • Jaime Alberto Guevara Sanabria University of Antioquia

DOI:

https://doi.org/10.17533/udea.rc.26132

Keywords:

control, intern control model, efficiency, efficacy, corruption

Abstract

Corruption is a worldwide epidemic in both public and private organizations, that is the reason why this research inquire into the existent relationship between the countries with the highest level of transparency, the control model and the existent corporate practices inside their organizations (private and public). A literature review about intern control models of a sample of countries; which sample was defined according to the Transparency International’s Annual Report, where all the countries are related according to their corruption grade, is considered. After creating a state of the art about the current intern control systems, an analysis of models versus results is presented, which is expected to take those behavioral dynamics as a reference to Colombia.

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Author Biographies

Oscar López Carvajal, University of Antioquia

Professor of the Department of Accounting Sciences at the University of Antioquia. Member of the Research and Consulting Group in Accounting Sciences.

Jaime Alberto Guevara Sanabria, University of Antioquia

Professor of the Department of Accounting Sciences at the University of Antioquia. Member of the Research and Consulting Group in Accounting Sciences.

References

Committee of Sponsoring Organizations of the Treadway Commission - COSO (2004) Enterprice Risk Management(ERM) –Integrated Framework ERM Standard (Coso Enterprise Risk management).

Consejo Técnico de la Contaduría Pública (2008). Orientación Profesional para la Revisoría Fiscal. Bogotá: Ecoe ediciones.

Diccionario de la Lengua Española (20ª ed.) (1992). Madrid- España: Espasa- Calpe.

Diccionario de Términos Contables para Colombia (1998). Medellín: Editorial Universidad de Antioquia.

Dorta J.A. (2005). Teorías organizativas y los sistemas de control interno. Revista Internacional Legis de Control y auditoría, 22, 10-58.

Legis. (2003). Código de Comercio. Decreto 410 de 1971 y sus normas complementarias. Bogotá: Editorial Legis.

Ley 1474 de 2011. Estatuto Anticorrupción en Colombia.

Rivas, G. (2011). Modelos Contemporáneos de control interno. Fundamentos Teóricos. Revista Observatorio laboral, 4(8), 115-136.

Transparency International (S.F.) Corruption perceptions index https://www.transparency.org/research/cpi/overview

Published

2016-03-12

How to Cite

López Carvajal, O., & Guevara Sanabria, J. A. (2016). Control management: a comparative perspective with the world. Contaduría Universidad De Antioquia, (66), 175–190. https://doi.org/10.17533/udea.rc.26132

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