Diseño y propuesta de implementación de un mapa de riesgos, plan de mitigación y auditoria basada en riesgos al área de becas del Instituto de Fomento al Talento Humano de la Coordinación Zonal 1, periodo 2016

Abstract

The purpose of this research is to design a proposal for the implementation of a risk map, mitigation plan and audit based on risk to the scholarship area of the Human Resource Development Institute of the Zonal Coordination 1, and issues the audit report with the Results of the review and internal control recommendations. The methodology used for the development of the research was descriptive and explanatory using the scientific, inductive, deductive and synthetic methods, methods that helped to show the results reported with respect to the risk levels to establish the prioritization of inherent and residual risk, Generating conclusions regarding the efficiency of the control activities applied by the Human Talent Promotion Institute to mitigate the risks in the area of scholarships. Risk mapping, mitigation plan and risk-based audit will be very useful for the scholarship area because it will allow to control the negative events found and at the same time will serve the other areas that wish to evaluate their risks, and implement controls to Avoid future negative events that affect the fulfillment of institutional objectives