Diseño y propuesta de implementación de mapa de riesgos, plan de mitigación y auditoría basada en riesgos en el Departamento de Presupuesto de la Superintendencia de Compañías, Valores y Seguros de la ciudad de Guayaquil, período 2016

Abstract

The purpose of the present titling work is the implementation of a risk map, mitigation plan for a risk-based audit and evaluation of internal control of operations in the Budget Department of the Superintendency of Companies, Securities and Insurance. Through the use of techniques such as interviews, analysis and comparison; Sufficient evidence was obtained to identify the risks to which the entity is immersed, and through the internal control questionnaire, it is possible to evaluate the impact that the risks have generated, with which the risk mitigation plan was structured as an instrument to respond Potential threats. As a result of the research, a tool was used to identify, measure and mitigate the risks, which is applicable within the processes carried out in the area examined. The realization of a risk map and a mitigation plan in the public sector entities is indispensable, since they promote improvements in the exercise of the public function, besides being tools for the decision making