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The evaluation of internal control and the determination of the priority of business risks

Abstract:

In the same way that a formula one driver reacts instinctively to a curve, business risk requires priority treatment that allows it to prioritize the deficiencies identified, with the purpose of exercising forecasts or corrections in the processes that intervene in the business operational development. The objective of this work was to carry out an analysis of the evaluation of internal control presented by the determination of the priority of business risks. A descriptive and explanatory scope was applied, with the mixed research modality, with a tendency to the quantitative paradigm. Descriptive bibliographic research was ca-rried out, using the document review technique and its analysis of the academic database of the periods 2014-2020 of the applied UES. It was concluded that the Risk Priority is reliably manifested through the application of the COSO II Method of internal control evaluation with its eight components and one hundred and eighty-two points to be evaluated.