Publicado Dec 31, 2021



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Diego Jurado-Zambrano

Eduart Villanueva

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Resumen

El objetivo de la investigación es analizar los factores clave de éxito para la implementación de una iniciativa de gestión integral del riesgo en una empresa del sector público de Colombia. Para dar cumplimiento al objetivo se desarrolla una investigación con enfoque cualitativo y de alcance descriptivo. Como instrumentos de recolección de información se emplean la técnica de grupo focal, la revisión documental específicamente del plan estratégico, las políticas de operación, los riesgos previamente identificados, así como los informes de auditoría interna y externa. Los resultados evidencian la existencia de algunos factores clave de éxito, tales como: el liderazgo de la alta dirección, la asignación de recursos, la integración metodológica para gestión de los riesgos; los cuales habilitaron la implementación exitosa de la gestión integrada de riesgos. De igual forma, se exponen las principales etapas adoptadas en el ejercicio de implementación las cuales se basaron en el estándar ISO 31000: 2018.

Keywords

Enterprise Risk Management, case study, ISO 31000, key success factors, public sectorGestión integrada de riesgos, estudio de caso, ISO 31000, factores clave de éxito, sector públicoGestão integrada de risco, estudo de caso, ISO 31000, fatores-chave de sucesso, setor público

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Cómo citar
Jurado-Zambrano , D. ., & Villanueva, E. . (2021). Gestión del riesgo. Caso de una entidad del sector público colombiano. Cuadernos De Contabilidad, 22. https://doi.org/10.11144/Javeriana.cc22.rmcs
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