Bibliographic citations
Morante, J., Reyes, U. (2021). La cultura de control como herramienta para la sostenibilidad corporativa [Trabajo de Suficiencia Profesional, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/657506
Morante, J., Reyes, U. La cultura de control como herramienta para la sostenibilidad corporativa [Trabajo de Suficiencia Profesional]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2021. http://hdl.handle.net/10757/657506
@misc{renati/397218,
title = "La cultura de control como herramienta para la sostenibilidad corporativa",
author = "Reyes Cuadros, Ursula María",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2021"
}
To maximize understanding of the causes leading to a lack of supervision among organizations and the steps that are taken by companies, an analysis was performed regarding the positions taken by the authors of 36 scientific articles on topics related to supervision and good governance. This analysis identified four subtopics: supervision environment, internal control, corporate governance, and social responsibility. It was determined that senior management’s commitment is critical in laying the foundations for the aforementioned subtopics. It was also evidenced that, by strengthening compliance with the legal framework and assuring solid communication structures, it is possible to involve all levels of the organization in risk management and internal control. The senior management is also responsible for consolidating and strengthening an ethical culture within the company and its surrounding environment, as well as designing the necessary resources to identify risk areas. Ethical behavior and management help add value and attract investment, thus making an organization more appealing and sustainable.
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