Diseño y propuesta de implementación de mapa de riesgos, plan de mitigación y auditoría basada en riesgos en la Dirección de Gestión de Obras Públicas del Gobierno Autónomo Descentralizado Municipal de Lago Agrio, período 2016

Abstract

The goal of the featured research is to implement a risk map, a risk mitigation plan and a risk based auditing process which includes the in-house control’s assessment for the operations of the "Direction of Public Works and Environmental Sanitation” of the Decentralized Autonomous Municipal Government of Lago Agrio. For the development of this topic auditing procedures and techniques were used such as observation, inquiry, research and analysis which provided enough valid and compelling evidence to identify the risk to which the institution is exposed and by the internal control survey application, a risks’ impact assessment was performed. The performed analysis will allow the implementation of the risk map and the risk mitigation plan as a response method to respond to internal or external hazards, this tools will be of outstanding usefulness to the decision making process and in the Direction of Public Works and Environmental Sanitation.