Probably in one of the scripts at /etc/profile.d/ or in /etc/profile itself.
For example on slackware, the file
/etc/profile.d/coreutils-dircolors.sh is responsible for setting
Code:
alias ls='/bin/ls $LS_OPTIONS'
You could easily find which script is setting an alias by running something like:
Code:
$ grep alias /etc/profile{,.d/*}
Using /etc/skel/ can be useful, but only newly created accounts will copy over a template of .bashrc for example. If you placed aliases in /etc/profile these should be set for all users, regardless if the account already exists.