Gestión de riesgo empresarial al sistema de compras, ventas e inventarios de la Empresa Agro Industria S.W. Avisierra Cia. Ltda., para el año 2015

Abstract

Prior to obtaining the title of Auditor Public Accountant is proceeded to the development of the titling work denominated Enterprise Risk Management to the system of purchases, sales and inventories of the company AGRO INDUSTRIA SW AVISIERRA CIA LTDA for year 2015, same that consist in a previous evaluation to a selected group of companies through the application of surveys which allowed to know the current situation of the commercialized veterinary products. For the execution of the practical case, an evaluation or the internal control system was carried out in order to obtain an understanding of the company´s rationale and the most frequent risks, for which the internal control questionnaire based on the 8 components was used of the COSO ERM (internal environment, objective setting, event identification, risk assessment, risk response, control activities, information & communication and monitoring ) aimed at the company manager with the object of knowing the current situation, organizational climate, information technology and environment elements such as customers, regulatory institutions and supplier and thus provide a response (avoid, reduce, share and accept risk) to contribute to the company by issuing a report of conclusions, proposals and recommendations.