Bibliographic citations
Sánchez, L., (2015). Evaluación del sistema de control interno basado en la metodología coso ERM en las áreas de créditos y cobranzas de la derrama magisterial 2012-2014 [Tesis, Universidad Nacional Mayor de San Marcos]. https://hdl.handle.net/20.500.12672/4299
Sánchez, L., Evaluación del sistema de control interno basado en la metodología coso ERM en las áreas de créditos y cobranzas de la derrama magisterial 2012-2014 [Tesis]. PE: Universidad Nacional Mayor de San Marcos; 2015. https://hdl.handle.net/20.500.12672/4299
@mastersthesis{renati/488185,
title = "Evaluación del sistema de control interno basado en la metodología coso ERM en las áreas de créditos y cobranzas de la derrama magisterial 2012-2014",
author = "Sánchez Sánchez, Liliana Ruth",
publisher = "Universidad Nacional Mayor de San Marcos",
year = "2015"
}
The present work of investigation has like intention the application of the methodology COSO ERM (Enterprise Risk Management) in the evaluation of internal control in the areas of credit and collections. The main objective is that the application of this methodology helps to identify the risks in each area and to evaluate the efficiency and effectiveness of the controls so that the company can achieve the stated objectives. The focus of the investigation used is mixed (qualitative and quantitative combination). The technical for the data collection were by means of interviews with the application of a questionnaire taking like basis the processes that will audit. With respect to scope of the quantitative investigation the questionnaires assigned will be describe inside of a range established for to determinate the level of confidence the system of internal control. The questionnaires were applied to the employees of Derrama Magisterial during the period 2014. The conclusion of work proves that the methodology the COSO ERM can be applied not only to the processes of the areas of credit and ollections but also in other areas and even in other Derramas or similar entities. KEY WORDS: Internal Control, Risk of Event, Risk factors Confidence level of Internal Control, Processes, Sub process, Audit Processes and Risk.
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