Diseño y propuesta de implementación de mapa de riesgos, plan de mitigación y auditoría basada en riesgos para el área financiera del Cuerpo de Bomberos de Loja, período 2016

Abstract

The present investigation seeks the application of the COSO-ERM method through the proposal of Design and proposal of implementation of risk map, mitigation plan and audit based on risks for the financial area of the Fire Department of Loja, period 2016. The analysis developed allowed us to apply the COSO ERM method; With the results obtained through observations, knowledge and personal experience, we have considered risk assumptions that can be presented as internal or external factors, assessing their level of incidence and seeks to respond to different risks. The final product is a document that will measure and mitigate the risk; In this way the Risk Maps and the Mitigation Plan become a basic tool of work in the financial area of the Fire Department of Loja