Sporala red del conocimiento
Universidad Antonio Nariño

Contaduría Pública · 2023

Control interno aduanero y su relación con el alto índice del contrabando en Colombia

Herrera Cabarca, MaryurisAsesor: Cañas, Luz Ospino

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Resumen

The present investigation entitled "THE CUSTOMS INTERNAL CONTROL AND ITS CONNECTION WITH THE HIGH SMUGGLING RATE IN COLOMBIA", will try to contribute to the problem in the fight against the high levels of smuggling that the country has been going through for years and that places it in the 91st place out of 180 in the scale of countries with the most transparent perception index, by studying the internal control of the customs offices and all its processes and regulations; The above is in order to find or discover any inaccuracies or weaknesses in customs that may be promoting this situation.

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