Diseño y propuesta de implementación de riesgos, plan de mitigación y auditoria basada en riesgos para el área de importaciones de la empresa C.A. Ecuatoriana de Cerámica de la ciudad de Riobamba. Período 2016.

Abstract

Abstract:For this work, the process of imports was selected as one of the main missionary or productive processes of the Ecuatoriana de Cerámica company of the city of Riobamba. In the execution of the work, together with the audited people, a survey was made of information on the risks inherent in the process, as well as the controls associated with each of the risks that the company has established for its mitigation. Using the tool "Matrix of Risks and Controls", it has been possible to structure an inventory of these existing risks and controls in order to determine the level of residual risk, the probability of occurrence and the effectiveness of existing controls. The result was highly positive, he was able to realize the risks and the existing level of control. For the auditor this methodology is also important in view of the fact that it contributes to the audit work under the risk approach is more effective, to better guide the audit tests, whether they are compliance or substantive depending on the levels of risk established residual.