Examinando por Materia "FRAUDE"
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Ítem Aproximación a los requerimientos de la OCDE en empresas colombianas: una mirada a los riesgos de fraude y corrupción(Universidad EAFIT, 2017) Chavarría Posada, Vicky Stefany; Gil López, María Cristina; Gómez Orjuela, Fredy Humberto; N/AFrom the years 80' together the multilateral organizations and the emerging economies are developing mechanisms against fraud and corruption in the quest to secure the sustainable development of their economies -- Therefore, our topic of research focuses on identifying how they integrate the OECD guidelines on issues of corporate governance, bribery in international transactions and policies for the protection of consumers, within the management of the risk of fraud and corruption in some public and private entities in the city of Medellin -- This objective is achieved through the qualitative methodology, using the case method, with the realization of in-depth interviews with leaders of the risk management processes, diagnosing the maturity state faced with these issues and concluding on the opportunities for improvement that are derived from this study -- The main findings suggest that companies are working on matters required by the OECD and reported progress in their methodology to manage risks, mainly on issues of corporate governance with the aim of combating the risks of fraud and corruption, component which serves as a reference to manage the risk of bribery; with regard to the policies of the consumer is identified which have been implemented the new legal requirementsÍtem Aproximaciones dogmáticas y jurisprudenciales del tipo penal de fraude de subvenciones en Colombia(Universidad EAFIT, 2022) Cortés Cano, Omar Felipe; Echavarría Ramírez, RicardoWith the issuance of the Anti-Corruption Statute through Law 1474 of 2011, the state system set out to generate a response to acts against the Public Administration that affected, in addition to its proper functioning, public assets and its morality. One of the novelties of this Statute was the creation of the crime of subsidy fraud, in which those who obtained aid or assistance from the State were penalized, without complying with the requirements demanded by law to access it, or who They would have been used for a different purpose. With this, a series of debates have been generated, such as, for example, the one referring to whether, effectively with this, the protection of the legal good of the Public Administration is intended, since it would also affect the economic and social order, legal right protected in turn by the Penal Code. Therefore, carrying out a dogmatic and conceptual analysis, it is necessary to face it, in order to generate debates and arguments that allow drawing conclusions and particular positions. Going to foreign legal systems where the figure of subsidy fraud has a greater development, as is the case of Spain, will be necessary to establish comparisons and differentiations between these two systems, since, in Europe, this criminal type dates from the decade of the 70's. Consequently, this work presents a series of conceptual and jurisprudential approximations on the criminal type of subsidy fraud.Ítem Caracterización de las mejores prácticas para la detección de fraude en una auditoría de estados financieros(Universidad EAFIT, 2012) Ochoa Bustamante, Lina María; Montoya, Sonia MaríaÍtem Detección de fraude en reclamaciones de hogar bajo un enfoque de aprendizaje no supervisado : un caso de estudio(Universidad EAFIT, 2022) Acevedo Maya, Sergio; Almonacid Hurtado, Paula MaríaÍtem Incidencia del factor psicosocial en la materialización del riesgo de fraude corporativo(Universidad EAFIT, 2021) Giraldo Arango, Mateo; Morales Múnera, Lucas; Manrique Tisnés, HoracioThis research sought to make an analysis of the elements that can be associated with the behaviors and actions of people exposed to situations related to fraud, focus on the it’s corporate component. The above, identifying the main theoretical models on which a large component of the findings around fraud are supported, contrasting the fraudulent actions of the individual with what is proposed from the causal axes of the psychic and linking the evidence that in this order, through the interviews we were able to find as common elements in cases around the fraud. The great question of this study is: are there common and evident aspects, from the mental and social aspects of the individual fraudster, that allow through their observation, to anticipate situations of corporate fraud? To answer this, we approach the research from a qualitative approach, with information gathering through interviews with eleven semi-structured interviews with business administrators (5), a lawyer (1) and people directly linked to fraud cases (5) to, with these facts, to determinate factors and motivations related to the individual’s environment that influence their actions. We have come across events in the human nature, the fraud itself becomes a conscious and premeditated decision that is constructed given an special circumstances; this is how organizational fraud cannot be understood as an exclusive environment of internal controls, codes, processes and standards. This research revealed particularities in the responses of the interviewees regarding the risk of fraud within the companies, this information could be compiled by units of meaning, which obey a hierarchical order, comprised in Supracategories, Categories and Subcategories. All this information with the corresponding analysis will be expanded in the bulk of this document.Ítem El panorama legal del comercio electrónico y algunos de sus riesgos : estudio preliminar(Universidad EAFIT, 2021) Castrillón González, Valentina; Restrepo Martinez, Manuela; Toro Valencia, José AlbertoDue to the alarming rate in which the use of Internet and digital platforms is being implemented in day to day basis this thesis aims to make a compilation of information about e-commerce, focusing in analyzing the legal risks associated with the use of new technologies and digital platforms in Colombia, concretely, the risks related with domain names in the internet, trademark infringement and passing off in the internet and the electronic fraud and identity usurpation in electronic documents. The first chapter will be an introduction and a definition of the concept of e-commerce, its history, the types of ecommerce and the processes involving its use. In a second chapter a recompilation of the international and local legal framework of e-commerce will be developed, therefore a legislative analysis on e-commerce law. Will be explained; In a third chapter we will proceed to realize the introduction and analysis of each risk and the ways these can be mitigated, ending with a conclusion.Ítem Phishing: la automatización de la ingeniería social(Universidad EAFIT, 2007) Salazar Aristizábal, Natalia Andrea; González Arango, Marcela; Lalinde Pulido, Juan GuillermoEl presente trabajo contiene una recopilación de la información que presentan algunos bancos tanto nacionales como internacionales con respecto a Seguridad Informática más concretamente “Ingeniería social: Phishing”, un tema que tiene gran auge en la actualidad por la incidencia en la red y las consecuencias negativas que ha presentado sobre los usuarios de los diferentes entidades financieras -- Finalmente se presentan a los usuarios del Internet unos tips generales de cómo evitar este tipo de fraudesÍtem Propuesta para evaluar el nivel de madurez de la gestión del riesgo de fraude en la Empresa de Energía del Quindío S.A. E. S. P.(Universidad EAFIT, 2016) García León, Leonardo; Correa Agudelo, Ximena; Álvarez Barrera, Claudia PatriciaLas empresas en la actualidad están expuestas a cambios constantes en su entorno y buscan obtener la forma adecuada de optimizar el manejo de sus recursos con el fin de que su gestión encuentre un equilibrio entre su adaptación al medio y la obtención de utilidades logradas mediante la ejecución de las actividades que realizan -- Por lo anterior, cada vez se utilizan en mayor medida técnicas de gestión del riesgo que permiten ejecutar las actividades empresariales en un marco en el que se identifiquen las amenazas que pueden afectar sus resultados -- En este sentido, el objetivo del presente trabajo es evaluar el nivel de madurez para la prevención del riesgo de fraude en los macroprocesos de prestación del servicio de energía eléctrica y de abastecimiento de bienes y servicios, en la Empresa de Energía del Quindío S. A. E. S. P. -- Para lograr el objetivo se llevó a cabo una investigación de tipo descriptivo y cualitativo que tuvo como finalidad identificar aspectos relacionados con el nivel de madurez para la prevención del riesgo de fraude en la empresa en estudio, que deben ser conocidos y gestionados para evitar la materialización del mismo que pueda llegar a afectarla -- Como resultado del trabajo se diseñó una herramienta en Excel que facilita la caracterización de la empresa en relación con el manejo del riesgo de fraude con base en lo establecido en las normas internacionales de auditoría y en la normatividad interna y externa aplicable al objeto de estudio