Aplicación del método COSO-ERM mediante la implementación de mapas de riesgos y planes de mitigación de riesgos en la evaluación del control interno en el área de operación, custodia, recaudación y depósito del Servicio de Transporte Aéreo Económico TAE, convenio Fuerza Aérea Ecuatoriana y el Instituto Ecodesarrollo Regional Amazónico en beneficio al sector oriental en el periodo 2012-2015 /

Abstract

The present research seeks the application of the COSO-ERM method through the implementation of maps and risk mitigation plans in the evaluation of internal control in the area of ​​operation, custody, collection and deposit of the TAE Economic Air Transport Service, Air Force agreement Ecuadorian Institute and the Regional Ecodesarrollo Amazonian Institute to benefit the eastern sector in the period 2012-2015. The FAE, within its support activities for Ecuadorian society, signed a cooperation agreement with the Instituto Ecodesarrollo Regional Amazónico, The analysis developed has allowed to apply the COSO ERM method; With the results obtained through observations, knowledge and personal experience, it has raised risks assumptions that can be presented as internal or external factors, evaluating their level of incidence and seeks to provide a response to different risks.

The final product is a document that will measure the risk; In this way the Risk Maps will become a basic tool of work in the area of ​​operation, custody, collection and deposit of the Economic Air Transport Service TAE, agreement FAE and the ECORAE