Implementación de la gestión de riesgos en una empresa distribuidora y comercializadora de gas natural en el departamento de Ica

Describe el proceso de diseño de un Sistema de Gestión de Riesgos Estratégicos en una empresa distribuidora y comercializadora de gas natural basado en la metodología del Committee of Sponsoring Organizations of the Treadway Commission (COSO) para la Gestión de Riesgos Corporativos (COSO II).Trabajo de suficiencia profesiona

Business Process Risk Management, Compliance and Internal Control: A Research Agenda

Integration of risk management and management control is emerging as an important area in the wake of the Sarbanes-Oxley Act and with ongoing development of frameworks such as the Enterprise Risk Management (ERM) framework from the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Based on an inductive methodological approach using literature review and interviews with managers engaged in risk management and internal control projects, this paper identifies three main areas that currently have management attention. These are business process risk management, compliance management and internal control development. This paper discusses these areas and identifies a series of research questions regarding these critical issuesRisk management; Internal control; Business processes; Compliance; Sarbanes-Oxley Act; ERP systems; COSO; COBIT

A metodologia do Committee of Sponsoring Organizations of the Treadway Commission como ferramenta de apoio ao gerenciamento de riscos corporativos

Orientador : Weslley Souza do NascimentoMonografia (especialização) - Universidade Federal do Paraná, Setor de Ciências Sociais Aplicadas, Curso de Especialização em Gestão de NegóciosInclui referênciasResumo: Eventos internos e externos a organização influenciam o desenvolvimento das ações para o cumprimento dos objetivos. Entretanto, tomar decisões exige um eficaz gerenciamento de riscos corporativos. Neste sentido, este estudo se fundamenta na estrutura integrada de gerenciamento de riscos corporativos do Committee of Sponsoring Organizations of the Treadway Commission – COSO, entidade que se dedica na melhoria dos controles internos nos Estados Unidos e é considerada referência em governança corporativa no mundo todo

COSO: More Relevant Now than Ever

In 1992 when the Committee of Sponsoring Organizations of the Treadway Commission (COSO) issued its internal control framework, few would have guessed that the framework would become an integral part of corporate accountability a decade later, but things are moving in that direction. COSO\u27s framework may become an important tool for implementing the directives set forth in the Sarbanes-Oxley Act of 2002. With the newly mandated reporting on controls and other directives set forth in the Sarbanes-Oxley Act, the full effect of COSO\u27s internal control vision may finally be realized. COSO\u27s framework may help to address compliance with the new internal control reporting requirements. Although the primary focus of the COSO report is internal control, the framework has implications for other areas of the Sarbanes-Oxley Act as well

EVIDENCIAÇÃO DA GESTÃO DE RISCOS PELA METODOLOGIA DO COSO: UM ESTUDO NOS RELATÓRIOS DA ADMINISTRAÇÃO DE EMPRESAS BRASILEIRAS

The study aims to examine the disclosure levels of risk management by the Coso’s methodology in the administration reports of Brazilian companies. A descriptive research with quantitative approach was performed on the administration reports of 28 Brazilian companies with American Depositary Receipts (ADRs) in the New York Stock Exchange (Nyse), classifying them according to the length of the risk management disclosure. The survey results show that 14.29% of the companies surveyed do not disclose information about risk management. Out of the companies with disclosed information, 25% had their administration reports classified as incomplete long information, 25% as incomplete medium information and 35.71% as incomplete short information. It is concluded that the disclosure levels of basic characteristics recommended by the Committee of Sponsoring Organizations of the Treadway Commission (Coso) are low in the administration reports researched. O estudo objetiva analisar os níveis de evidenciação da gestão de riscos pela metodologia do Committee of Sponsoring Organizations of the Treadway Commission (Coso) nos relatórios da administração de empresas brasileiras. Uma pesquisa descritiva com abordagem quantitativa foi realizada nos relatórios da administração de 28 empresas brasileiras com American Depositary Receipts (ADRs) na New York Stock Exchange (Nyse), classificando-os quanto à amplitude da evidenciação da gestão de riscos. Os resultados da pesquisa mostram que 14,29% das empresas pesquisadas não apresentam informações referentes à gestão de riscos. Das empresas com informações evidenciadas, 25% tiveram seus relatórios da administração classificados como informação incompleta longa, 25% como informação incompleta média e 35,71% como informação incompleta curta. Conclui-se que os níveis de evidenciação das características básicas recomendadas pelo Coso são baixos nos relatórios da administração pesquisados

Propuesta de plan para la implementación del marco de control interno Coso 2013 en una pequeña empresa-PVA

El presente trabajo de investigación tiene como finalidad desarrollar una propuesta de plan para la implementación del marco de control interno COSO 2013 en una pequeña empresa de servicios cuya actividad principal es brindar mantenimiento y calibración a equipos de medición ambiental. Es así como, desde una perspectiva consultora, nuestro grupo acepta asumir el reto de asesorar a la empresa en la emisión de un plan para la implementación de un sistema de control interno basado en el marco emitido en el año 2013 por el Committee of Sponsoring Organizations of the Treadway Commission (COSO), identificando además las posibles ventajas y costos que pudieran generarse

AUDIT TEKNOLOGI INFORMASI PADA PT XYZ MENGGUNAKAN FRAMEWORK COMMITTEE OF SPONSORING ORGANIZATIONS OF THE TREADWAY COMMISSION (COSO)

Audit teknologi informasi pada PT XYZ dilakukan untuk mengetahui sejauh mana tingkat kapabilitas teknologi informasi perusahaan dan memberikan rekomendasi guna memperbaiki kinerja teknologi informasi untuk mencapai tujuan bisnis perusahaan. Standar kontrol yang digunakan dalam penelitian ini yaitu Committee of Sponsoring Organizations of the Treadway Commission (COSO) yang terdiri dari komponen Control Environment, Risk Assessment, Control Activities, Information and Communication, dan Monitoring. Tujuan penelitian ini adalah untuk mengevaluasi apakah sistem sudah dilengkapi dengan kontrol yang dijalankan dengan baik dan benar. Dari hasil penelitian, capability level pada PT XYZ dalam layanan teknologi informasi berada pada level 4 (Predictable Process) dengan nilai 4,17. Hasil ini menunjukkan bahwa proses atau kegiatan teknologi informasi pada PT XYZ telah dilakukan dengan konsisten dan memiliki batasan yang ditentukan oleh perusahaan. Nilai expected level yang ingin dicapai berada pada level 5 (Optimizing Process). Perbedaan hasil level ini terjadi karena bagian IT PT XYZ belum melakukan pengawasan dan evaluasi lebih lanjut untuk menunjang kegiatan perusahaan

Diagnóstico de la implementación del sistema de control interno en las pymes colombianas, estudio de caso Comet Zona Franca limitada

70 páginas : ilustraciones, gráficos.Uncertainty and increased competitiveness mark the Colombian business environment causing great impact on small and medium-sized companies that despite being positioned in the market are not structurally strong, lack a design and implementation of internal control. That is why it was taken as a reference the Comet Zona Franca Limitada company founded in 1986, dedicated to the production and commercialization of aluminum radiators, with the objective of making a diagnosis on each of the components that make up the Integrated System of Internal Control, as well as an understanding and subsequent identification of risks on the processes of Revenue and production, which will be achieved through questionnaires, interviews and direct observation in the company's facilities, thereby determining the viability of the implementation of COSO 2013.La incertidumbre y el incremento de la competitividad marcan el entorno empresarial colombiano causando gran impacto en las pequeñas y medianas empresas que a pesar de estar posicionadas en el mercado no son fuertes estructuralmente pues carecen de un diseño e implementación de control interno. Es por ello que se tomó como referencia la compañía Comet Zona Franca Limitada fundada en el año 1986, dedicada a la producción y comercialización de radiadores de aluminio, esto con el fin de realizar un diagnóstico sobre cada uno de los componentes que conforman el Sistema Integrado de Control Interno, así como un entendimiento y posterior identificación de riesgos sobre los procesos de Ingresos y producción, lo cual, será conseguido por medio de cuestionarios, entrevistas y observación directa en las instalaciones de la compañía, determinando con ello, la viabilidad de la implementación de COSO 2013.Contador PúblicoPregrad

Fraud Risk Assessment: A Tool for SME’s to Identify Effective Internal Controls

In recent years, the importance of good control mechanisms has increased significantly due to the number of high-profile corporate failures caused by top management fraudulent acts. Sarbanes Oxley Act 2002, Section 404 says that it is the management’s responsibility to maintain and assess the effectiveness of its own internal control structure for financial reporting. The Act also states that it is the auditor’s responsibility to attest and report on the management’s assessment and the state of the overall financial control. Previous research that had been carried out was from the perspective catered mainly for the auditors or audit committees that had been set up by the management of the organization.  Not many organizations, especially Small and Medium Sized Organizations are able to afford the cost of hiring consultants, auditors (external and internal) or set up audit committees to assess and manage the Internal Controls. Therefore, this paper expects to provide guidance to smaller sized organizations that prefer to set up and maintain effective and efficient Internal Controls in-house; on how to carry out a Fraud Risk Assessment and recommend Internal Controls based on the results, whilst trying to ensure costs, personnel and operations turnover are not affected in an unreasonable manner. Keywords: Fraud Risk Assessment, Internal Controls, Fraud Schemes, Fraud, Small & Medium Sized, Community Manage