Internal control-risk matrix application COSO II methodology

Abstract:

The objective of this work is to provide a methodological guide for the determination of the risks in the execution of the processes of the organization measuring the risk of Internal Control management. The impact of the Risk management for public and private sector has as its focus in the weighting and evaluation of entities. The methodology used allows the construction of a Risk Matrix, with the purpose of evaluating enterprise risk management through impact weighting and probability of occurrence, using the parameters of the Enterprise Risk Management Framework known as COSO ERM or COSO II, which manages the Corporate risks and the provisions in force in relation to operational risk management. The Risk Matrix allows to determine an action plan for the processes that has the greatest impact of business risks and with the highest frequency of occurrence, which affect the administrative management of …

Año de publicación:

2017

Keywords:

Fuente:

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