Evaluation of Internal Control in Strategic Risks for the Planning Department of the University of Cuenca

Revista Arbitrada Interdisciplinaria Koinonía

Karla Johanna Argudo Tello¹  Cecilia Ivonne Narváez Zurita¹  Juan Carlos Erazo Álvarez¹ 

[1] Universidad Católica de Cuenca;

关键词: evaluación;    control interno;    riesgos estratégicos;    objetivos;   

DOI  :  10.35381/r.k.v4i1.372

来源: DOAJ

【 摘 要 】

The control process in the public administration is subject to set of regulations, being the responsibility of the highest authority to guide the activities that enable its design, implementation and operation. The purpose of this research is to establish how internal control evaluations, focused on strategic risks, contribute as a tool for the fulfillment of institutional objectives, through the Planning Direction of the University of Cuenca.An analytical-synthetic study was conducted, based on a mixed approach, for which an internal control questionnaire was designed with questions oriented to the “risk assessment” component, which resulted in the Planning Direction, in charge of coordinating the institutional planning system, although it develops procedures that include short and long-term objectives, it does not have an internal control evaluation system to manage potential risks.

【 授权许可】

Unknown