Diseño y propuesta de implementación de mapa de riesgos, plan de mitigación y auditoría basada en riesgos para el proceso de Capacitación del Servicio Ecuatoriano de Capacitación Profesional SECAP - Centro Operativo Zamora en el periodo 2017.

Abstract

This work focuses on the risk map and mitigation plan, represents an alternative to control schemes, this research has allowed designing this tool using audit techniques.

There is a variety of laws and regulations on legal, administrative, economic, financial issues in Ecuadorian legislation that guide the decisions of managers, however there is no risk control and mitigation plan that allows monitoring of the processes.

The analysis developed has allowed to apply the COSO method, with the obtained results, risks were identified that are presented as internal or external factors, evaluating their level of incidence in order to generate a response to the identified risks.

This work is the final result that allows measuring and mitigating risks, supports the administration of SECAP Zamora, applies a mitigation plan and risk map tending to improve the process of strategic direction to strengthen the prevention capacity and strengthen the integration of the system of management with a focus on risks and their management.