Citas bibligráficas
Flores, P., (2024). Auditoría interna y su incidencia en la gestión de riesgos de las entidades financieras, provincia de Santa Cruz 2021 [Universidad Católica Santo Toribio de Mogrovejo]. http://hdl.handle.net/20.500.12423/7341
Flores, P., Auditoría interna y su incidencia en la gestión de riesgos de las entidades financieras, provincia de Santa Cruz 2021 []. PE: Universidad Católica Santo Toribio de Mogrovejo; 2024. http://hdl.handle.net/20.500.12423/7341
@misc{renati/1106443,
title = "Auditoría interna y su incidencia en la gestión de riesgos de las entidades financieras, provincia de Santa Cruz 2021",
author = "Flores Tenorio, Pamela",
publisher = "Universidad Católica Santo Toribio de Mogrovejo",
year = "2024"
}
Risk management in Perú is based on the framework established by the SBS, which promotes the identification, evaluation, monitoring and control of the risks faced by financial entities. Internal audit plays an active role in this process. by providing information and recommendations that contribute to effective risk management. In addition, the participation of the audit committees in the supervision and follow-up of the identified risks is encouraged, the entities are exposed to various risks that may affect their stability and soundness. Internal audit plays an essential role in risk management in financial institutions, through the evaluation and review of internal processes and controls, contributing to the identification and mitigation of the risks faced by these institutions. The main objective of this investigation is to determine if internal auditing affects risk management in financial institutions in Santa Cruz period 2021. Cases MIBANCO - CAJA TRUJILLO SA - CAJA LOS ANDES SA In the same way, this research had a qualitative approach, with a type of non-experimental applied research, the technique applied for sampling is non-probabilistic and for data collection the interview technique and documentary analysis were applied. Finally, it was determined that financial entities have auditing and risk management standards and policies, but they are not being applied adequately, because irregularities were found at the time of the file review. It is for them that a supervisor is recommended in each entity to help the internal audit and risk management areas in the identification, evaluation and mitigation of the risks to which a financial institution is exposed, detect possible irregularities, vulnerabilities and deficiencies that may compromise the financial security and reputation of the entity.
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