Publicado dic 31, 2021



PLUMX
Almetrics
 
Dimensions
 

Google Scholar
 
Search GoogleScholar


Diego Jurado-Zambrano

Eduart Villanueva

##plugins.themes.bootstrap3.article.details##

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 sectorGestão integrada de risco, estudo de caso, ISO 31000, fatores-chave de sucesso, setor públicoGestión integrada de riesgos, estudio de caso, ISO 31000, factores clave de éxito, sector público

References
Agarwal, R., & Ansell, J. (2016). Strategic Governance Lessons from History for West. Strategic Change: Briefings in Entrepreneurial Finance, 25(4), 427–439. https://doi.org/10.1002/jsc

Antonionia, G., & Moreno, V. C. (2019). A procedure for emergency planning for SMEs under Seveso III directive in the ISO 31000 framework. Chemical Engineering, 77.

Arnaboldi, M., & Lapsley, I. (2014). Enterprise-wide risk management and organizational fit: A comparative study. Journal of Organizational Effectiveness, 1(4), 365–377. https://doi.org/10.1108/JOEPP-09-2014-0056

Beasley, M., Clune, R., & Hermanson, D. (2005). Enterprise risk management: An empirical analysis of factors associated with the extent of implementation. Journal of Accounting and Public Policy, 24(6), 521–531. https://doi.org/10.1016/j.jaccpubpol.2005.10.001

Blanco-Mesa, F., Rivera-Rubiano, J., Patino-Hernandez, X., & Martinez-Montana, M. (2019). The importance of enterprise risk management in large companies in Colombia. Technological and Economic Development of Economy, 25(4), 600-633. https://doi.org/10.3846/tede.2019.9380

Brustbauer, J. (2016). Enterprise risk management in SMEs: Towards a structural model. International Small Business Journal, 34(1), 70–85. https://doi.org/10.1177/0266242614542853

Calandro, J. (2015). A leader’s guide to strategic risk management. Strategy & Leadership, 43(1), 26. https://doi.org/10.1108/SL-11-2014-0082

Caldarelli, A., Fiondella, C., Maffei, M., & Zagaria, C. (2016). Managing risk in credit cooperative banks: Lessons from a case study. Management Accounting Research, 32(July), 1–15. https://doi.org/10.1016/j.mar.2015.10.002

Committee of Sponsoring Organizations of the Treadway Commission (2013). Control Interno-Marco Integrado (COSO). https://doi.org/10.1111/j.1559-1816.2000.tb02505.x

Committee of Sponsoring Organizations of the Treadway Commission (2017). Enterprise Risk Management—Integrating with Strategy and Performance. Committee of Sponsoring Organizations of the Treadway Commission.

Committee on Banking Supervision Basel (2003). Operacional risk transfer across financial sectors. Committee on Banking Supervision Basel. https://www.bis.org/publ/joint06.pdf

Corbin, J., & Strauss, A. (1990). Grounded Theory Methodology: Procedures, Canons, and Evaluative Criteria. Qualitative Sociology, 13(1), 3–21. https://med-fom-familymed-research.sites.olt.ubc.ca/files/2012/03/W10-Corbin-and-Strauss-grounded-theory.pdf

Creswell, J. (2003). Research design Qualitative, Quantitative, and Mixed Methods Approaches, 2nd ed. London: Sage Publications. https://doi.org/10.3109/08941939.2012.723954

Creswell, J. (2007). Qualitative Inquiry & Research Design: Choosing Among Five Approaches, 2nd ed. London: Sage Publications. https://doi.org/10.1016/S0022-3476(89)80781-4

Creswell, J., Hanson, W., Clark, V., & Morales, A. (2007). Qualitative Research Designs: Selection and Implementation. The Counseling Psychologist, 35(2), 236–264. https://doi.org/10.1177/0011000006287390

Davidson, C. (2009). Transcription: Imperatives for Qualitative Research. International Journal of Qualitative Methods, 8(2), 35–52. https://doi.org/10.1177/160940690900800206

de Freitas Alves, G., Neto, W., Coli, M., de Souza, P., Sant’Ana, T., & Salgado, E. (2017). Perception of Enterprise Risk Management in Brazilian Higher Education Institutions. In European, Mediterranean, and Middle Eastern Conference on Information Systems (pp. 506-512). Springer, Cham.

Departamento Administrativo de la Función Pública (2018). Guía para la administración del riesgo y el diseño de controles en entidades públicas: riesgos de gestión, corrupción y seguridad digital. http://www.funcionpublica.gov.co/documents/418548/34150781/Guía+para+la+administración+del+riesgo+y+el+diseño+de+controles+en+entidades+públicas+-+Riesgos+de+gestión%2C+corrupción+y+seguridad+digital+-+Versión+4+-+Octubre+de+2018.pdf/68d324dd-55c5-11e0-9f

Elahi, E. (2013). Risk management: The next source of competitive advantage. Foresight, 15(2), 117–131. https://doi.org/10.1108/14636681311321121
Farrell, M., & Gallagher, R. (2015). The Valuation Implications of Enterprise Risk Management Maturity. Journal of Risk and Insurance, 82(3), 625–657. https://doi.org/10.1111/jori.12035

Frigo, B., & Anderson, R. (2009). Strategic Risk Assessment. Strategic Finance, 25–33.

Gibson, M., & Young, J. (2012). Critical success factors for the implementation of an operational risk management system. Corporate Ownership and Control. https://doi.org/10.22495/cocv10i1art12

Giraldo, A. & Nunez, M. (2020). Administración del riesgo estratégico en algunas grandes empresas privadas de Colombia. AD-minister, (36), 67-96. https://vlex.com.co/vid/administracion-riesgo-estrategico-grandes-852187552

Gordon, L., Loeb, M., & Tseng, C. (2009). Enterprise risk management and firm performance: A contingency perspective. Journal of Accounting and Public Policy, 28(4), 301–327. https://doi.org/10.1016/j.jaccpubpol.2009.06.006

Govender, D. (2019). The use of the risk management model ISO 31000 by private security companies in South Africa. Security Journal, 32(3), 218-235. https://doi.org/10.1057/s41284-018-0158-x

Grace, M., Leverty, J., Phillips, R., & Shimpi, P. (2015). The value of investing in enterprise risk management. Journal of Risk and Insurance, 82(2), 289–316. https://doi.org/10.1111/jori.12022

Hallowell, M., Molenaar, K., & Fortunato, B. (2013). Enterprise risk management strategies for state departments of transportation. Journal of Management in Engineering, 29(2), 114–121. https://doi.org/10.1061/(ASCE)ME.1943-5479.0000136

Hoyt, R. & Liebenberg, A. (2011). The value of enterprise risk management. Journal of Risk and Insurance, 78(4), 795–822. https://doi.org/10.1111/j.1539-6975.2011.01413.x

Institute of Internal Auditors (2020). El modelo de las tres lineas del IIA 2020. Institute of Internal Auditors. https://na.theiia.org/translations/PublicDocuments/Three-Lines-Model-Updated-Spanish.pdf

Institute of Internal Auditors (2017). Marco Internacional para la práctica profesional de la auditoría interna. https://na.theiia.org/translations/PublicDocuments/IPPF-Standards-2017-Spanish.pdf

International Organization for Standardization 31000 (2018). Risk management-Guidelines (standard No. ISO 31000:2018). Washington, DC: International Organization for Standardization. https://www.iso.org/obp/ui# iso:std:iso,31000

Jalal-Karim, A. (2013). Leveraging enterprise risk management (ERM) for boosting competitive business advantages in Bahrain. World Journal of Entrepreneurship, Management and Sustainable Development, 9(1), 65–75. https://doi.org/10.1108/20425961311315728

Jaraba, I., Nuñez, M. A., & Villanueva, E. (2018). Riesgos estratégicos. Un estudio de las medidas de tratamiento implementadas por las grandes empresas privadas de Antioquia, Colombia. Cuadernos de Contabilidad, 19(47), 171–181. https://doi.org/https://doi.org/10.11144/Javeriana.cc19-47

Kerstin, D., Simone, O., & Nicole, Z. (2014). Challenges in implementing enterprise risk management. ACRN Journal of Finance and Risk Perspectives, 3(3), 1-14. https://silo.tips/download/challenges-in-implementing-enterprise-risk-management

Khan, M., Hussain, D., & Mehmood, W. (2016). Why do firms adopt enterprise risk management (ERM)? Empirical evidence from France. Management Decision, 54(8), 1886–1907. https://doi.org/10.1108/MD-09-2015-0400

Kidd, P., & Parshall, M. (2000). Getting the focus and the group: Enhancing analytical rigor in focus group research. Qualitative Health Research, 10(3), 293–308. https://doi.org/10.1177/104973200129118453

Kitzinger, J. (1995). Qualitative Research: Introducing focus groups. Bmj, 311(7000), 299. https://doi.org/10.1136/bmj.311.7000.299

Kravchenko, S. (2018). The development of non-linear knowledge: New risks, vulnerabilities, and hopes. RUDN Journal of Sociology, 18(2), 195–207. https://doi.org/10.22363/2313-2272-2018-18-2-195-207

Lapadat, J., & Lindsay, A. (1999). Transcription in research and practice: From standardization of technique to interpretive positionings. Qualitative Inquiry, 5(1), 64–86. https://doi.org/10.1177/107780049900500104

Lapsley, I. (2009). New public management: The cruellest invention of the human spirit? Abacus, 45(1), 1–21. https://doi.org/10.1111/j.1467-6281.2009.00275.x

Mejía, R. (2006). Administración de riesgos. Un enfoque empresarial. Medellín: Fondo Editorial Universidad EAFIT.

Mishler, E. (1991). Representing Discourse: The Rhetoric of Transcription. Journal of Narrative and Life History, 1(4), 255–280. https://doi.org/https://doi.org/10.1075/jnlh.1.4.01rep

Morrow, S., & Smith, M. (2000). Qualitative Research for Counseling Psychology. In S. Brown & R. Lent (Eds.), Hanbook of Counseling Psychology (3rd ed., pp. 199–230). New York: John Wiley.

Moshesh, R., Niemann, W., & Kotzé, T. (2018). Enterprise risk management implementation challenges: A case study in a petrochemical supply chain. South African Journal of Industrial Engineering, 29(4), 230-244. https://dx.doi.org/10.7166/29-4-1782

Oliva, F. (2016). A maturity model for enterprise risk management. International Journal of Production Economics, 173, 66–79. https://doi.org/10.1016/j.ijpe.2015.12.007

Oliveira, K., Méxas, M., Meiriño, M., & Drumond, G. (2019). Critical success factors associated with the implementation of enterprise risk management. Journal of Risk Research, 22(8), 1004–1019. https://doi.org/10.1080/13669877.2018.1437061

Onwuegbuzie, A., Dickinson, W., Leech, N., & Zoran, A. (2009). A Qualitative Framework for Collecting and Analyzing Data in Focus Group Research. International Journal of Qualitative Methods, 8(3), 1–21. https://doi.org/10.1177/160940690900800301

Parviainen, T., Goerlandt, F., Helle, I., Haapasaari, P., & Kuikka, S. (2021). Implementing Bayesian networks for ISO 31000: 2018-based maritime oil spill risk management: State-of-art, implementation benefits and challenges, and future research directions. Journal of Environmental Management, 278, 111520.

Pérez-Cornejo, C., de Quevedo-Puente, E., & Delgado-García, J. B. (2019). How to manage corporate reputation? The effect of enterprise risk management systems and audit committees on corporate reputation. European Management Journal, 37(4), 505–515. https://doi.org/10.1016/j.emj.2019.01.005

Purdy, G. (2010). ISO 31000:2009 - Setting a new standard for risk management: Perspective. Risk Analysis, 30(6), 881–886. https://doi.org/10.1111/j.1539-6924.2010.01442.x

Rampini, G., Takia, H., & Berssaneti, F. (2019). Critical success factors of risk management with the advent of ISO 31000 2018-Descriptive and content analyzes. Procedia Manufacturing, 39, 894-903. https://doi.org/10.1016/j.promfg.2020.01.400

Rana, T., Wickramasinghe, D., & Bracci, E. (2019). New development: Integrating risk management in management control systems—lessons for public sector managers. Public Money and Management, 39(2), 148–151. https://doi.org/10.1080/09540962.2019.1580921

Rasid, S., Isa, C., & Ismail, W. (2014). Management accounting systems, enterprise risk management and organizational performance in financial institutions. Asian Review of Accounting, 22(2), 128–144. https://doi.org/10.1108/ARA-03-2013-0022

Saeidi, P., Saeidi, S., Gutierrez, L., Streimikiene, D., Alrasheedi, M., Saeidi, S., & Mardani, A. (2021). The influence of enterprise risk management on firm performance with the moderating effect of intellectual capital dimensions. Economic Research-Ekonomska Istraživanja, 34(1), 122-151.

Sax, J., & Torp, S. (2015). Speak up! enhancing risk performance with enterprise risk management, leadership style and employee voice. Management Decision, 53(7), 1452–1468. https://doi.org/10.1108/MD-10-2014-0625

Shi, X., Wong, Y., Li, M., & Chai, C. (2018). Key risk indicators for accident assessment conditioned on pre-crash vehicle trajectory. Accident Analysis and Prevention, 117(December 2017), 346–356. https://doi.org/10.1016/j.aap.2018.05.007

Soltanizadeh, S., Abdul, S., Mottaghi, N., & Wan, W. (2016). Business strategy, enterprise risk management and organizational performance. Management Research Review, 39(9), 1016–1033. https://doi.org/10.1108/MRR-05-2015-0107

Stake, R. (1994). Case Studies. In N. Denzin & Y. Lincoln (Eds.), Handbook of Qualitative Research. London: SAGE publications.

Tabares, J., Jaramillo, J., Arias, M., & Arias, A. (2017). Tendencias en la investigación sobre gestión del riesgo empresarial: un análisis bibliométrico. Revista Venezolana de Gerencia, 22(79), 506-524. https://doi.org/10.37960/revista.v22i79.23036

Yin, R. (1981). The case study crisis: Some answers. Administrative Science Quarterly, 26(1), 199–208. https://doi.org/10.1177/107554708100300106

Zhao, X., Hwang, B., & Low, S. (2015). Enterprise risk management in international construction firms: Drivers and hindrances. Engineering, Construction and Architectural Management, 22(3), 347–366. https://doi.org/10.1108/ECAM-09-2014-0117
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
Sección
Artículos