Bibliographic citations
Cabana, L., Fernández, S. (2019). Modelo de gestión de riesgos bajo el ISO 9001: 2015 y su impacto financiero en el sector de Servicios Prestados a Empresas Lima 2018 [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/625956
Cabana, L., Fernández, S. Modelo de gestión de riesgos bajo el ISO 9001: 2015 y su impacto financiero en el sector de Servicios Prestados a Empresas Lima 2018 [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2019. http://hdl.handle.net/10757/625956
@misc{renati/368632,
title = "Modelo de gestión de riesgos bajo el ISO 9001: 2015 y su impacto financiero en el sector de Servicios Prestados a Empresas Lima 2018",
author = "Fernández Carrera, Samuel Ysrael",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2019"
}
This thesis was developed with the objective of determining the financial impact that a risk management model under the ISO 9001:2015 has in the companies of the service sector provided to companies in terms of the financial accounting information that is present in the Processes and financial indicators, settling specifically on how it will influence the implementation of modifications and/or publications of new accounting Standards (NIIF´S and IAS). The reason for this thesis is not to properly implement an IFRS or COSO ERM System in the company, but to evaluate the impact that risk management has on the transition process makes the adoption of an IFRS norm update. This thesis is developed in the sector of services provided to companies, being in companies that carry out professional, scientific and technical activities being relevant due to constant growth. It was decided to evaluate a particular activity, from ISIC 74914-Obtaining and equipping personnel is that the financial result of the management of business risks is deepened. In this way, the present thesis is developed, trusting that it serves as Contribution of a new perspective on how to evaluate the advantages of developing international standards, such as ISO 9001:2015 or COSO ERM 2017, in a sector relevant to the development of the country. This is the main reason why it contributes to the strengthening of business advancement in terms of comprehensive, preventive and factual business management. Finally, in order to illustrate the problem detected, and being important for the sector, the income process will be exposed in which the transition to IFRS 15 is assessed; It is worth mentioning that there is no reason This Thesis Evaluate the own impact of IFRS 15.
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