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

Abstract: This research seeks Implementation of COSO-ERM method by implementing maps and plans for risk mitigation in the evaluation of internal control in the area of operation, custody, collection and deposit of the Service Economy Air Transport TAE agreement Ecuadorian Air force and the Amazon Regional Ecological Development Institute benefit the eastern sector in the period 2012-2015. The Ecuadorian Air Force in its activities in support of Ecuadorian society signed a cooperation agreement with the Regional Ecological Development Institute Amazonas. The analysis developed in this research has applied the COSO ERM method; with the results obtained through observations, knowledge and personal experience, has been raised risk assumptions that may occur as internal or external factors, assessing their level of impact and aims to provide a response to various risks. The final product is a document that will measure the risk; thereby Risk Maps will become a basic tool in the area of operation, custody, fund and deposit Air Transport Service Economic TAE, agreement Ecuadorian Air Force and the Amazon Regional Ecological Development Institute.