Administración de riesgos en los ciclos transaccionales y establecimiento de controles basados en los lineamientos del informe COSO, aplicados al Centro Médico de Rehabilitación CORPOSANO S.A

Abstract

Abstract: In the present work of degree, applied the proportionate contours by the international frame of internal control COSO with the purpose to identify and evaluate the inherent risks to the transactional cycles determined in the Medical Centre of Rehabilitation COROPOSANO S.A.; As well as the proposal of controls to reduce the risks to an acceptable level by the administration of the company. By means of the implementation of the internal control to the efficiency and efficiency of the operations that exerts the company; considered the international frame COSO. It pretends support to the entity so that they take corrective measures before the risks increase and diminish his operative capacity.