The objective of the research was to determine the influence of budgetary management in public universities, in order to define factors that allow implementing strategies and reduce the situations of difficulties regarding budget allocation. Regarding the methodology, it was of a quantitative nature because measurable data were processed; additionally, the population consisted of informative units of the public universities of La Guajira to which they applied a questionnaire configured with 39 closed to collect information. We obtained as a result different values of the means and frequencies with which it was possible to determine some aspects as there are communication problems with these institutions and that adequate strategy are not adopted to comply with the objectives. Keyword-Finance, Budget, Public universities. I. INTRODUCTION The knowledge about specific areas of the professional field has become a parameter of relevance for society, because it offers job opportunities that allow improving the quality of life of people. A means to obtain this knowledge is the university, through which opportunities are generated that entrepreneurs can use commercially and take advantage of them to solve the needs [1]. A university is an educational institution responsible for the development and transfer of knowledge, where the teacher assumes the role of teaching subjects from different areas to students, in order to develop necessary skills and train experts in a particular work context [2]. In these institutions, various strategies are applied in order to increase the competitive level and confront market realities or challenges, however, in most cases, factors of relevance, such as the availability of resources are not taken into account [3]. the costs established in the budget [4], or the performance is reduced by limitations to match operating costs [5]. The above implies an inadequate administration of finances. Another of the situations presented is the dilemma that a manager faces when carrying out activities of this type, because he feels attracted to exaggerating the budget in order to obtain personal wealth [6]. An alternative to reduce the possibility of this happening is to analyze the executed budget management, since it is considered a procedure through which the level of transparency is indicated when the budget is circulated [7] and financial decision making is facilitated. the institution, when this happens, adequate budgetary planning is followed, communication between different sectors of the entity is promoted and solid bases are obtained that serve to evaluate performance in the future [8]. For this activity to be carried out successfully, it must be supported by expert personnel who have the ability to understand the reality of different areas of the organization and avoid the lack of relevance in the preparation of the budget [9]. Therefore, the objective of this research is to determine the influence of budgetary management in public universities, in order to establish factors that allow for t...

The objective of the present investigation was to analyze the financial fraud in the companies of the industrial and commercial sector in the city of Cartagena, Colombia, for which the most common types of fraud were identified, the necessary conditions for the materialization of the fraud were described and It was determined how is the miso risk management. The type of research was classified as descriptive, field, with no experimental, transactional design. Descriptive statistics was used for data analysis. The results show that financial fraud in the analyzed organizations has a moderate presence of some type of fraud, and of the risk factors, as well as a low presence of risk management mechanisms, which allows inferring that there is a low capacity to face it. It is concluded that financial fraud can occur in the companies studied due to the deficiency of the general conditions of control of the same. Keyword-Risk Factors, Risk Management, Types Of Frauds, Fraud Control, Economic Crimes I. INTRODUCTION Financial fraud is one of the main concerns worldwide that often produces destructive results and is growing rapidly in many countries. This refers to activities, such as credit card fraud, money laundering, insurance fraud, corporate fraud, among others. It is a criminal act that violates the law, regulations or policy to obtain an unauthorized financial benefit [1]. In the case of corporate fraud, it involves three categories: misappropriation of assets, corruption and fraudulent financial statements [2]. The misappropriation of assets includes the theft or misuse of the assets of an organization [3]. In corruption, employees use their influence in commercial transactions to obtain unauthorized benefits against their duties for employers [4]; and in fraudulent financial statements, it implies that the reported financial statements look better than they really are [5]. In this sense, the Association of Certified Fraud Examiners [6] states that in the period from January 2014 to October 2015, 2,410 reported cases of fraud were analyzed, concluding that because of this, companies lose 5% of their annual income, which translates into 6.3 trillion US dollars (USD), a significantly high figure considering that 40.7% of victim organizations do not file complaints about fraud cases, because 75% of the cases are conceived and executed by people associated with the organization. In the Specific case of Colombia, [7], indicates that about 49% of the companies subject to a study were victims of financial fraud, estimating that the losses reach 95 million American Dollars. Due to the above, financial fraud is one of the most evaluated topics worldwide and the literature shows this as in [8], where the mediating roles of the ethical culture and the monitoring control between the link organizational investment and labor fraud. Similarly, [9] analyzes the ways in which fraud was committed and the techniques used to detect them in a local case, where the best tools chosen were the benefits model and the analysis of reasons, ...

The objective of this research was to analyze the application of electronic government in public institutions of the Department of La Guajira -Colombia. It was typified as a descriptive field investigation with a population of seventy-five users assigned to the public institutions of the department of Guajira Colombia. The results show, among other aspects, that a large percentage of people do not use ICT, are apathetic or do not have access to communication through the use of electronic means. This and other results allow us to conclude that there is a medium compliance for the electronic Government variable, for which it is necessary to reinforce the perception of the same in public institutions.