Comparación COSO 2013 y COSO ERM 2017, y su incidencia en los criterios, normas y procedimientos aplicados

The research work was based on the analysis of COSO 2013 and COSO ERM 2017 as well as the study of its components, principles, elements and other factors involved in the application of these models. The research arises from the different areas where activities are developed and the changes that have occurred talking about issues related to technology, processes and the practice of ethical values. The first chapter will present preliminary aspects that will support the importance of conducting research such as the background, where changes that organizations have developed in their activities taking into account the factors that influenced. These modifications justify the elaboration of the research since for the organizations. The methodology is detailed in the third chapter where important issues are taken into account for the proper and orderly development of research taking into consideration the design and sources of information. Then, in the fourth chapter, the results of the research are presented, where the results obtained are compared and synthesized. Finally, the fifth chapter gives the conclusions and recommendations obtained after having developed and analyzed the research.

• 1. autor: Verdezoto Gómez, Dennys Javier (author)
• Format: bachelorThesis
• Język: spa
• Wydane: 2024
• Hasła przedmiotowe: COSO; Control interno; gestión de riesgos; organizaciones
• Dostęp online: http://dspace.unach.edu.ec/handle/51000/12243