Análisis de la implementación de auditorías a distancia para la revisión de créditos productivos en un Banco

La práctica de la auditoria se ha venido desarrollando durante muchos años, por ser considerado un examen que permite verificar objetivamente información financiera, administrativa y operacional de una institución, pero pese al transcurso de los años y la mejora de las tecnologías, la Institución financiera aún incurre en altos costos significativos en lo que respecta a la movilización, hospedaje y viáticos de sus funcionarios para su ejecución. Lograr implementar nuevas herramientas o software permitiría realizar auditoría a cada una de sus agencias sin incurrir en tantos gastos operacionales para su ejecución, este proyecto busca analizar la implementación de auditorías a distancia en la revisión de concesiones de créditos productivos dentro de un banco; lo cual lograría fortalecer los controles en las revisiones para la evaluación de los riesgos en el entorno del negocio, pudiendo comprobar si los procesos han sido realizados de forma objetiva, sin que existan conflictos de intereses entre funcionarios y clientes; erradicando prácticas retrospectivas, que incluían pérdida de tiempo laboral, así como altos costos generados por la movilización, hospedaje y alimentación de los funcionarios del área de auditoría, al momento de tener que evaluar la situación de cada agencia perteneciente a la entidad Bancaria. A través de este tipo de auditorías a distancia o extra-situ, el personal de auditoría podrá realizar controles con absoluta facilidad, rapidez y objetividad pudiendo reaccionar ante efectos negativos o de altos impactos económicos con mayor eficacia.The practice of the audit has been developing for many years, being considered a test that can objectively verify financial, administrative and operational institution information, but despite the passing of the years and improved technologies, financial institution even high incurs significant costs in terms of mobilization, lodging and travel expenses of its staff for execution. Successfully implement new tools or software audit would allow each of its agencies without incurring many operating expenses for execution, this project seeks to analyze the implementation of audit distance in the review of concessions productive loans within a bank; which achieved strengthen controls on the revisions for the assessment of risks in the business environment, being able to check whether the processes have been carried out objectively, without any conflict of interest between employees and clients; eradicating practices retrospectives, including lost work time as well as high costs generated by the mobilization, lodging and feeding area officials audit, when having to assess the situation of each agency belonging to the bank. Through this type of audit on-site extra distance or audit staff may carry out checks with absolute ease, speed and objectivity can react to negative economic impacts or high impact more effectively

The Effect of City Conditions on Youth Violence in Mexico A Spatial Econometric Analysis by Metropolitan Area

Using Mexico s Social Cohesion Survey for the Prevention of Violence and Crime ECOPRED 2014 and the Mexican Intercensal Population Survey CONTEO 2015 this paper analyses the characteristics and environment factors that influence the violent behavior of young people aged 14 to 24 years within the 47 largest Mexican cities The existence of spatial correlation between Mexican cities is corroborated and after controlling for it it is found that factors related to addictions drug use by young people and their families and a violent environment around the young being bullied robbed or having violent friends neighbors coworkers or classmates are positively related to the percentage of young people who shout hit objects hit people carry weapons or have been arrested Public policies to reduce the use of drugs and to improve the environment where young people live mainly in their neighborhoods schools and jobs will have a direct effect on reducing the violent behavior of young people And given the confirmed existence of spatial effects coordinated efforts between nearby cities could multiply the impact of such public policie

Role of DAX-1 (NROB1) and Steroidogenic Factor-1 (NR5A1) in Human Adrenal Function

The nuclear receptor transcription factors DAX-1 (NROB1) and SF-1 (NR5A1) regulate many aspects of adrenal and reproductive development and function. Disruption of the genes encoding these factors can be associated with pediatric adrenal disease. DAX-1 mutations are classically associated with X-linked adrenal hypoplasia congenita, hypogonadotropic hypogonadism and impaired spermatogenesis. However, other phenotypes are also being reported, such as isolated mineralocorticoid insufficiency, premature sexual development, primary adrenal insufficiency in a 46,XX patient and late-onset X-linked adrenal hypoplasia congenita and/or hypogonadotropic hypogonadism. SF-1 mutations have also been associated with primary adrenal insufficiency, together with 46,XY disorders of sex development. However it is emerging that SF-1 changes are a relatively rare cause of primary adrenal failure in humans, and most individuals with SF-1 mutations have a spectrum of 46,XY disorders of sex development phenotypes. These conditions range from 46,XY females with streak gonads and miillerian structures, through children with ambiguous genitalia and inguinal testes, to severe penoscrotal hypospadias with undescended testes. Therefore, the human gonad appears to be more sensitive than the adrenal gland to loss of SF-1 function. This review will focus on the expanding range of phenotypes associated with DAX-1 and SF-1 mutations

Large Mitochondrial DNA Deletion in an Infant with Addison Disease

Abstract Background: Mitochondrial diseases are a group of disorders caused by mutations in nuclear DNA or mitochondrial DNA, usually involving multiple organ systems. Primary adrenal insufficiency due to mitochondrial disease is extremely infrequent and has been reported in association with mitochondrial DNA deletion syndromes such as Kearns-Sayre syndrome. Aim: To report a 3-year-old boy with Addison disease, congenital glaucoma, chronic pancreatitis, and mitochondrial myopathy due to large mitochondrial DNA deletion. Method: Molecular analysis of mitochondrial DNA samples obtained from peripheral blood, oral mucosa, and muscle tissue. Results: A novel large mitochondrial DNA deletion of 7,372 bp was identified involving almost all genes on the big arch of mtDNA. Conclusions: This case reaffirms the association of adrenal insufficiency and mitochondrial DNA deletions and presents new evidence that glaucoma is another manifestation of mitochondrial diseases. Due to the genetic and clinical heterogeneity of mitochondrial disorders, molecular analysis is crucial to confirm diagnosis and to allow accurate genetic counseling

The AMS-02 RICH Imager Prototype - In-Beam Tests with 20 GeV/c per Nucleon Ions -

A prototype of the AMS Cherenkov imager (RICH) has been tested at CERN by means of a low intensity 20 GeV/c per nucleon ion beam obtained by fragmentation of a primary beam of Pb ions. Data have been collected with a single beam setting, over the range of nuclear charges 2<Z<~45 in various beam conditions and using different radiators. The charge Z and velocity beta resolutions have been measured.Comment: 4 pages, contribution to the ICRC 200

Testicular adrenal rest tumors in a patient with untreated congenital adrenal hyperplasia

Testicular adrenal rest tumors (TARTs) are considered to be formed from aberrant adrenal tissue that has become hyperplastic because of elevated adrenocorticotropic hormone (ACTH) in male patients with congenital adrenal hyperplasia (CAH). A 6-year-old boy presented with testicular enlargement and pubic hair. He was diagnosed with CAH complicated by precocious puberty. However, he was not followed-up. At the age of 17, he visited the outpatient clinic because of testicular enlargement and short stature. His right and left testicles were 10×6 cm and 7.5×4.5 cm, respectively. His height was 155.1 cm (standard deviation score [SDS], -2.90). The diagnosis of CAH due to 21 hydroxylase deficiency was confirmed by mutation analysis of CYP21A2. Histological examination of the testes showed large, polygonal, eosinophilic cells with round nuclei and prominent nucleoli, which were suggestive of TARTs. He was treated with dexamethasone for 3 weeks and tumors regressed. Subsequently, dexamethasone was replaced by prednisolone and 9α-fludrocortisone; thereafter, the reduced testis size has been maintained