Enoc Barrientos Perez’s scientific contributions

The research addresses the importance of ethics in public administration, focusing on public servants in the municipality of Rionegro, Colombia. Ethics is presented as an essential element to promote transparency and combat corruption in public management. Despite the fact that the 1991 Constitution establishes ethical principles, their application in practice remains a challenge, with a high level of immorality in public service. The study highlights the diversity of professional profiles in public servants, which hinders consistent ethical management. In addition, it mentions that many civil servants lack political training and understanding of the importance of their role, which contributes to corruption. Ethics, according to the authors, is a key tool for strengthening institutions and regaining public trust. The research evaluated the impact of a professional ethics training program on public servants, finding significant improvements in their ethical knowledge and behavior. It concludes that, although ethics will not solve all corruption problems, it is an indispensable component for strengthening accountability and justice in public administration. It underscores the need to implement continuous training programs that promote ethical values as part of a strategy to improve efficiency and transparency in public institutions.

This study employs a mixed-methods approach to explore the financial ramifications and perceived hurdles of adopting international accounting guidelines on asset value reduction in small and medium-sized enterprises (SMEs) in Barranquilla, Colombia, over a recent multi-year timeframe. Through scrutiny of fiscal data and thorough dialogues with SME leaders and finance professionals, the investigation unveils significant industry-specific variations in the monetary impact of embracing these global standards. Manufacturing SMEs are found to shoulder a weightier burden compared to their counterparts in the service sector. The research underscores the pivotal role of perceived standard intricacy in molding the financial outcomes for SMEs, even when accounting for factors such as acquaintance with the guidelines and professional tenure. These discoveries augment our comprehension of global accounting standard adoption in emerging economies and accentuate the necessity for bespoke support mechanisms to assist SMEs in traversing the complexities of implementing these international norms. The insights gleaned from this inquiry can guide policymakers and accounting authorities in crafting sector-specific directives and resources. Such targeted assistance can aid SMEs in harmonizing with worldwide accounting practices while curtailing potential adverse effects on their fiscal performance.

Objective: The purpose of the research is to describe the process and the results obtained in the application of forensic auditing to the administrative accounting management of an automotive company, analyzing the possible risks that affect the sustainability of the organization, as well as the role of the auditor in the assurance of financial information. Theoretical Framework: The purpose of a forensic audit is to validate any potential risk of fraud within an organization, by corroborating findings from an internal audit and starting with a presumption of fraud. It is essential to detect all types of fraud in a timely manner to ensure business continuity. Methodology: Methodology: The study was conducted using a mixed research design, involving both descriptive and analytical approaches, and incorporating qualitative and quantitative variables. It aimed to identify the essential elements required for the development of the case study route, while following the established procedures of the International Standards on Auditing, as well as employing forensic auditing techniques validated by experts. The study was focused on detecting corporate fraud, highlighting areas of interest with respect to the potential risks of fraud, based on the results of internal control measures. Results: The forensic audit revealed that the automotive company engaged in fraudulent activity and the extent of responsibility in its execution. Conclusions: Forensic auditing is a vital tool for companies to detect corporate fraud and minimize financial risks.