Análisis del desempeño de la revisoría fiscal en la fiscalización de la gestión social de las fundaciones del régimen tributario especial: caso Cúcuta, Norte de Santander, Colombia
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Fecha
2023
Autores
Meza Blanco, Jorge Enrique
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Ediciones Universidad Simón Bolívar
Facultad de Administración y Negocios
Facultad de Administración y Negocios
Resumen
La Revisoría Fiscal como institución de control, cumple noventa y dos (92) años desde su aparición por primera vez en el ordenamiento jurídico colombiano, a través de la ley 58 de 1931; desde entonces se ha desempeñado como garante de la confianza pública, debido a que su labor de fiscalización brinda confianza al estado, los propietarios y la sociedad en general, sobre el proceder de las organizaciones en el desarrollo de la vida económica y social.
El papel de garante de la confianza pública y la protección del interés general, es la que lleva al estado colombiano a implementar la obligatoriedad de la revisoría fiscal en las fundaciones y entidades de utilidad común, a través del decreto 1529 de 1990, haciendo del control de fiscalización una herramienta para lograr la generación de confianza en la operaciones económicas y sociales desarrollas por estas organizaciones. Sin embargo, transcurridos treinta y tres (33) años, en la actualidad la función de los revisores fiscales al interior de las organizaciones sin ánimo de lucro y de las empresas sociales como las fundaciones, suele ser reducida a un rol estrictamente financista.
Así mismo a lo largo de estos años las discusiones respecto la responsabilidad social empresarial y la gestión social han ido ocupando espacio en entorno al quehacer de las organizaciones y con mayor relevancia en las organizaciones del tercer sector, por lo que se hace imprescindible analizar el papel que cumple la revisoría fiscal al respecto de estos temas. De ahí surge la presente investigación la cual busca analizar el desempeño de la Revisoría Fiscal en la fiscalización de la gestión social de las Fundaciones clasificadas en el Régimen Tributario Especial en la ciudad de Cúcuta, Norte de Santander, Colombia en el 2021.
Con el propósito brindar mayores herramientas de orden jurídico, técnico-teórico y metodológico que le permitan al revisor fiscal ejercer un efectiva fiscalización de la gestión social de las fundaciones y a partir de allí fortalecer el desarrollo y gestión de estas empresas sociales, sustentado en la idea de que la correcta fiscalización de las capacidades generadoras de valor, intrínsecas en las dinámicas de gestión social de la fundaciones, permitirá robustecer las practicas gerenciales de estas organizaciones y contribuir a la materialización de su propuesta de valor.
El desarrollo del presente estudio se hizo partir del paradigma simbólico-interpretativo y un enfoque cualitativo de investigación en la idea que esto permitiría una mayor aproximación al caso de estudio, para su desarrollo se utilizó diseño etnográfico de acuerdo a Monsalve (2016), realizado a través de una micro-enografía (Murillo y Martinez, 2010) y la cual se acudió diferentes fuentes de información, que permitió una comprensión integral del caso de estudio de un lado fuentes de información bibliográficas y normativas y por otro lado fuentes vivenciales a través de informantes claves. Para la recolección de la información se usaron Fichas Bibliográficas, matrices de determinación de Preceptos Normativos, matrices de Revisión Técnico-teórica y entrevista a profundidad y la información arrojada por estos documentos fue analizada a través de codificación cualitativa a través la implementación de un software de análisis de datos cualitativos como lo es el Atlas Ti, Bitácora de análisis y Análisis de contenido y análisis del discurso.
En el desarrollo de la presente investigación se pudo evidenciar la existencia de preceptos normativos y postulados técnico-teóricos, que exigen de la revisoría fiscal un alto compromiso en su labor de fiscalización de la gestión social; a nivel normativo se pudo encontrar un conjunto de preceptos en relación a las funciones, obligaciones, atribuciones y derechos de la revisoría fiscal, así como exigencias de informes, certificaciones o atestaciones que le permiten incidir de manera determinante en el control de la gestión social de las fundaciones, pero a su vez preceptos sobre sanciones vehementes por la omisión de su potestad fiscalizadora. Así mismo, se hallaron postulados técnico-teóricos que constituyen insumos metodológicos y tecnológicos, que le permiten al revisor la fiscalización de la gestión social, brindando procedimientos, instrumentos y sistemas para la construcción de evidencias, que le permiten al revisor realizar de manera efectiva su labor de fiscalización.
La revisión de la experiencia práctica profesional ejercida por los revisores fiscales de las fundaciones pertenecientes al Régimen Tributario Especial durante la vigencia 2021, permitió identificar que pese a la declarada visión financista de la revisoría fiscal, estos aplican una serie procedimientos, instrumentos y medios de evidencia o prueba para la fiscalización de la visión o propuesta de valor, la capacidad para movilizar recursos o la capacidad operativa, como pilares esenciales de la gestión social.
Finalmente con base a estos hallazgos se logra proponer una metodología para fiscalizar la gestión social de las fundaciones, dicha metodología es una propuesta organizada y metódica que busca desarrollar un proceso de fiscalización a través de tres fases: la planeación, la ejecución y la evaluación, de un programa de fiscalización de la gestión social, el cual será desarrollado a partir de aplicar un conjunto procedimientos e instrumentos de fiscalización que le permitan al revisor fiscal fortalecer su desempeño como institución garante de confianza pública y las organizaciones ver fortalecida gestión social para el logro de su propuesta de valor.
The Statutory Auditor's Office, as a control institution, is ninety-two (92) years old since its appearance for the first time in the Colombian legal system, through Law 58 of 1931; since then it has served as a guarantor of public trust, since its auditing work provides confidence to the state, owners and society in general, on the conduct of organizations in the development of economic and social life. The role of guarantor of public trust and the protection of the general interest, is what led the Colombian state to implement the mandatory nature of the statutory auditors in the foundations and entities of common utility, through Decree 1529 of 1990, making the audit control a tool to achieve the generation of trust in the economic and social operations developed by these organizations. However, after thirty-three (33) years, nowadays the function of the statutory auditors within non-profit organizations and social enterprises such as foundations, is usually reduced to a strictly financial role. Likewise, throughout these years, discussions on corporate social responsibility and social management have been taking place around the work of organizations and with greater relevance in third sector organizations, so it is essential to analyze the role of the statutory auditor in these issues. Hence the present research arises, which seeks to analyze the performance of the Statutory Auditor's Office in auditing the social management of the Foundations classified in the Special Tax Regime in the city of Cúcuta, Norte de Santander, Colombia in 2021. With the purpose of providing greater legal, technical-theoretical and methodological tools that allow the statutory auditor to exercise an effective control of the social management of foundations and from there to strengthen the development and management of these social enterprises, based on the idea that the correct control of the value-generating capacities, intrinsic in the dynamics of social management of foundations, will strengthen the management practices of these organizations and contribute to the realization of their value proposition. The development of this study was based on the symbolic-interpretative paradigm and a qualitative research approach in the idea that this would allow a greater approximation to the case study, for its development ethnographic design was used according to Monsalve (2016), carried out through a micro-enography (Murillo and Martinez, 2010) and which went to different sources of information, which allowed a comprehensive understanding of the case study on the one hand bibliographic and normative sources of information and on the other hand experiential sources through key informants. For the collection of information, Bibliographic Cards, Normative Precept Determination Matrices, Technical-Theoretical Review Matrices and in-depth interviews were used and the information provided by these documents was analyzed through qualitative coding by implementing qualitative data analysis software such as Atlas Ti, Analysis Log and Content Analysis and Discourse Analysis. In the development of this research, the existence of normative precepts and technical-theoretical postulates was evidenced, which demand from the statutory auditors a high commitment in their work of auditing social management; At the normative level, it was possible to find a set of precepts in relation to the functions, obligations, attributions and rights of the statutory auditors, as well as requirements for reports, certifications or attestations that allow them to have a decisive influence on the control of the social management of the foundations, but also precepts on vehement sanctions for the omission of their supervisory power. Likewise, technical-theoretical postulates were found that constitute methodological and technological inputs that allow the auditor to audit the social management, providing procedures, instruments and systems for the construction of evidence, which allow the auditor to effectively perform his auditing work. The review of the professional practical experience exercised by the statutory auditors of the foundations belonging to the Special Tax Regime during the 2021 fiscal year, allowed to identify that despite the declared financial vision of the statutory auditors, they apply a series of procedures, instruments and means of evidence or proof for the audit of the vision or value proposition, the ability to mobilize resources or operational capacity, as essential pillars of social management. Finally, based on these findings, a methodology for auditing the social management of foundations is proposed. This methodology is an organized and methodical proposal that seeks to develop an auditing process through three phases: planning, execution and evaluation of a social management auditing program, which will be developed by applying a set of auditing procedures and instruments that will allow the statutory auditor to strengthen its performance as an institution that guarantees public trust and the organizations to strengthen their social management in order to achieve their value proposition.
The Statutory Auditor's Office, as a control institution, is ninety-two (92) years old since its appearance for the first time in the Colombian legal system, through Law 58 of 1931; since then it has served as a guarantor of public trust, since its auditing work provides confidence to the state, owners and society in general, on the conduct of organizations in the development of economic and social life. The role of guarantor of public trust and the protection of the general interest, is what led the Colombian state to implement the mandatory nature of the statutory auditors in the foundations and entities of common utility, through Decree 1529 of 1990, making the audit control a tool to achieve the generation of trust in the economic and social operations developed by these organizations. However, after thirty-three (33) years, nowadays the function of the statutory auditors within non-profit organizations and social enterprises such as foundations, is usually reduced to a strictly financial role. Likewise, throughout these years, discussions on corporate social responsibility and social management have been taking place around the work of organizations and with greater relevance in third sector organizations, so it is essential to analyze the role of the statutory auditor in these issues. Hence the present research arises, which seeks to analyze the performance of the Statutory Auditor's Office in auditing the social management of the Foundations classified in the Special Tax Regime in the city of Cúcuta, Norte de Santander, Colombia in 2021. With the purpose of providing greater legal, technical-theoretical and methodological tools that allow the statutory auditor to exercise an effective control of the social management of foundations and from there to strengthen the development and management of these social enterprises, based on the idea that the correct control of the value-generating capacities, intrinsic in the dynamics of social management of foundations, will strengthen the management practices of these organizations and contribute to the realization of their value proposition. The development of this study was based on the symbolic-interpretative paradigm and a qualitative research approach in the idea that this would allow a greater approximation to the case study, for its development ethnographic design was used according to Monsalve (2016), carried out through a micro-enography (Murillo and Martinez, 2010) and which went to different sources of information, which allowed a comprehensive understanding of the case study on the one hand bibliographic and normative sources of information and on the other hand experiential sources through key informants. For the collection of information, Bibliographic Cards, Normative Precept Determination Matrices, Technical-Theoretical Review Matrices and in-depth interviews were used and the information provided by these documents was analyzed through qualitative coding by implementing qualitative data analysis software such as Atlas Ti, Analysis Log and Content Analysis and Discourse Analysis. In the development of this research, the existence of normative precepts and technical-theoretical postulates was evidenced, which demand from the statutory auditors a high commitment in their work of auditing social management; At the normative level, it was possible to find a set of precepts in relation to the functions, obligations, attributions and rights of the statutory auditors, as well as requirements for reports, certifications or attestations that allow them to have a decisive influence on the control of the social management of the foundations, but also precepts on vehement sanctions for the omission of their supervisory power. Likewise, technical-theoretical postulates were found that constitute methodological and technological inputs that allow the auditor to audit the social management, providing procedures, instruments and systems for the construction of evidence, which allow the auditor to effectively perform his auditing work. The review of the professional practical experience exercised by the statutory auditors of the foundations belonging to the Special Tax Regime during the 2021 fiscal year, allowed to identify that despite the declared financial vision of the statutory auditors, they apply a series of procedures, instruments and means of evidence or proof for the audit of the vision or value proposition, the ability to mobilize resources or operational capacity, as essential pillars of social management. Finally, based on these findings, a methodology for auditing the social management of foundations is proposed. This methodology is an organized and methodical proposal that seeks to develop an auditing process through three phases: planning, execution and evaluation of a social management auditing program, which will be developed by applying a set of auditing procedures and instruments that will allow the statutory auditor to strengthen its performance as an institution that guarantees public trust and the organizations to strengthen their social management in order to achieve their value proposition.
Descripción
Palabras clave
Revisoría Fiscal, Gestión Social, Fiscalización, Fundaciones, Fiscal Review, Social Management, Auditing, Foundations