Modelo COSO como herramienta de gestión del riesgo operativo en el sector público ecuatoriano. Una mirada desde sus actores

• Autores: Loor Intriago, Melany Alejandra, Peñaloza López, Verónica Leonor
• Formato: artículo
• Fecha de Publicación: 2023
• Institución: Pontificia Universidad Católica del Perú
• Repositorio: PUCP-Institucional
• Lenguaje: español
• OAI Identifier: oai:repositorio.pucp.edu.pe:20.500.14657/199119
• Enlace del recurso: https://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/27106/25374; https://doi.org/10.18800/contabilidad.202301.009
• Nivel de acceso: acceso abierto
• Materia: Control environment; Risk management; COSO model; Audit; Public management; Ambiente de control; Gestión del riesgo; Modelo COSO; Auditoría; Gestión pública; Ambiente de controle; Gestão de riscos; Auditoria; Gestão pública; https://purl.org/pe-repo/ocde/ford#5.02.04

This research addresses a constant current issue in public institutions: internal control and operational risk management from the perspective of management and auditing. The purpose of this study is to determine the relationship between these two variables in the financial department of a prefecture in the Ecuadorian Amazon. It is research with a descriptive and explanatory quantitative approach, of a cross-sectional nature with non-probabilistic convenience sampling; All the officials responsible for the financial department, which includes the budget, accounting and treasury, participated; a survey was applied that includes the five elements of COSO and 4 components of operational risk management; the structure of the questionnaire has a Likert scale and exceeds 140 items. The main result that is evident is a strong directly proportional relationship between internal control and operational risk. it is concluded that public institutions must manage risk very efficiently and effectively based on the COSO model as a management tool for making timely and effective decisions.