Centro de Posgrado Auditoría

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El plan de prevención y mitigación del riesgo financiero y su incidencia en el control interno en la Empresa Pública Mercado Mayorista de la ciudad de Ambato
(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2015-05) Parra Arellano, María Luisa; DT - Sánchez Sánchez, Rubén Mauricio
The objective of this research was to investigate the impact of risk management in the certainty of internal control in the Company Municipal Ambato wholesale market; it aims to identify, analyze and evaluate the administrative financial risks that could arise in the execution of institutional tasks, the risks that might occur in the exposed areas of Treasury, accounting, Public Purchases, Computing anda Holding; then proceeded to evaluate the controls in the institution to reassess risks after the application of controls, obtaining as final result the shift in the risk matrix and determination of ultimate risk. The assessment is performed by applying a proposal based on the methodology or ERM risk sale and in the event of risks identifies in the analysis stage.The result of this research to implement a systematic process and organized administration of the risk management in the institution. The Proposed model is intended as a means of raising awareness of the servers of the institution regarding the value of preventing administrative financial risks and strengthening a culture of management in all activities.