Bibliographic citations
Canaza, A., Torres, L. (2019). Gestión de riesgos empresariales COSO ERM 2017 y la prevención de fraude en las empresas del sector industrial que cotizan en la Bolsa de Valores de Lima (Lima Metropolitana - Callao 2018) [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/628051
Canaza, A., Torres, L. Gestión de riesgos empresariales COSO ERM 2017 y la prevención de fraude en las empresas del sector industrial que cotizan en la Bolsa de Valores de Lima (Lima Metropolitana - Callao 2018) [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2019. http://hdl.handle.net/10757/628051
@misc{renati/369577,
title = "Gestión de riesgos empresariales COSO ERM 2017 y la prevención de fraude en las empresas del sector industrial que cotizan en la Bolsa de Valores de Lima (Lima Metropolitana - Callao 2018)",
author = "Torres Aldana, Lesly Lucia",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2019"
}
The objective of this research project is to demonstrate the importance of risk management, mainly based on COSO ERM 2017 and how it influences on fraud prevention in industrial sector companies that are listed on the Lima Stock Exchange. The project consists of a theoretical framework, that includes two main problems: risk management – COSO ERM 2017 and fraud prevention. Then, there is the research plan that establish the problem, hypothesis and the objectives of the research, as well the methodology to be used. For this project development, we conducted a qualitative research. It was used deep interviews with specialists in the risk management area and surveys of the main companies in the industrial sector that are listed on the Lima Stock Exchange with the objective of determining how much knowledge they have about and how frequently they use risk management based on COSO ERM 2017 model and fraud prevention. Likewise, we developed a case study where we evaluated the current situation of regarding the use of a proper risk management based on COSO ERM 2017 model and its influence in the fraud prevention of the leading company in the ceramic industry that is listed on the Lima Stock Exchange. The results of the research show that companies that work in the industrial sector do not have enought knowledge about the importance of an adequate risk management based on COSO ERM 2017 model, due to they only relate it to efficiency in expenses management which corresponds to an accountant. In the case of fraud prevention, the organizations had greater knowledge, but at the time of consulting them about their strategic planning, they affirmed that the information was only orally informed. Given this, we can conclude that the COSO ERM 2017 has a support and an important influence in the fraud prevention process of an organization, because it provides a greater understanding of risk management when the organization establishes and excutes its strategies. Also a correct implementation of COSO ERM 2017 allows a company to have greater security, clearer objectives and a greater emphasis on risk assessment.
This item is licensed under a Creative Commons License