La incidencia de la aplicación de una auditoría operativa en el área de reseguros de la empresa Mapfre Altas compañia de seguros S.A para determinar los impactos en la sucripción de contratos de seguros y optimizar el resultado de las Partes (Asegurado y Asegurador
Fecha
2014
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El presente tema de investigación es la de establecer procedimientos adecuados en la suscripción de contratos de seguros, para minimizar los impactos en la ocurrencia de siniestros en Mapfre Atlas Compañía de Seguros S.A.; procedimientos que podrían utilizarse en otras Compañías dedicadas a las actividades de seguros, debido a las crecientes prácticas inadecuadas y a las causas que han afectado a los recursos y a la liquidez de las compañías, por estar sometidas a un control automático y a un manual que han dado como resultado falencias en la distribución de las capacidades establecidas en los contratos de reaseguros por los tipos de riesgos en la suscripción de contratos de seguros.
Por la frecuencia de actos de irresponsabilidad, acontecidos en el pasado y en la actualidad, asumimos que existen muchos otros casos no descubiertos, que en su conjunto han causado que las compañías asuman pérdidas en su totalidad y sin recuperar valor alguno de parte del Reasegurador; consideramos que de haberse reducido tales actos, se reduciría el nivel de impactos en las operaciones y en su control interno. En vista de su crecimiento paulatino, parece seguro que continuará ocurriendo, por lo que es responsabilidad de los administradores coadyuvar en la búsqueda de alternativas y soluciones para adoptar medidas preventivas y correctivas e impedir que continúen presentándose por falta de compromiso, conocimiento o capacitación, deberá sancionar a los causantes y establecer mecanismos de acción para salvaguardar cualquier ocurrencia.
Bajo este contexto, la investigación se realizó aplicando procedimientos de auditoría operativa y de control interno enmarcado bajo el marco de referencia COSO II – ERM. La recopilación de evidencias da veracidad a los resultados obtenidos, a las conclusiones y recomendaciones que se dan a conocer en el Capítulo 4.
This research topic is to establish adequate underwriting insurance contracts and procedures to minimize impacts in the occurrence of accidents in Atlas Mapfre Insurance Company SA; procedures that could be used in other companies engaged in insurance activities, due to the growing inadequate practices and causes that have affected resources and liquidity of companies, by being subject to an automatic control and a manual that have led to result of failures in the distribution capabilities of the contracts of reinsurance risk types in underwriting insurance contracts. Because of the frequency of irresponsible acts that have occurred in the past and present, we assume that there are many undiscovered cases; which together have caused companies to take losses in full and without recovering any value of the reinsurer. Believing that such acts have been reduced, the level of impacts would reduce in operations and in internal control. In view of its gradual growth, it seems certain that it will continue occurring, so it is the responsibility of administrators to assist in the search for alternatives and seek solutions for preventive and corrective measures and to help make up for the lack of commitment, knowledge or training, they must punish the cause and establish action mechanisms to safeguard any occurrence. In this context, research was conducted using operational audit procedures and internal control framed under the COSO framework II - ERM. The collection of evidence gives credence to the results; the conclusions and recommendations are disclosed in Chapter 4.
This research topic is to establish adequate underwriting insurance contracts and procedures to minimize impacts in the occurrence of accidents in Atlas Mapfre Insurance Company SA; procedures that could be used in other companies engaged in insurance activities, due to the growing inadequate practices and causes that have affected resources and liquidity of companies, by being subject to an automatic control and a manual that have led to result of failures in the distribution capabilities of the contracts of reinsurance risk types in underwriting insurance contracts. Because of the frequency of irresponsible acts that have occurred in the past and present, we assume that there are many undiscovered cases; which together have caused companies to take losses in full and without recovering any value of the reinsurer. Believing that such acts have been reduced, the level of impacts would reduce in operations and in internal control. In view of its gradual growth, it seems certain that it will continue occurring, so it is the responsibility of administrators to assist in the search for alternatives and seek solutions for preventive and corrective measures and to help make up for the lack of commitment, knowledge or training, they must punish the cause and establish action mechanisms to safeguard any occurrence. In this context, research was conducted using operational audit procedures and internal control framed under the COSO framework II - ERM. The collection of evidence gives credence to the results; the conclusions and recommendations are disclosed in Chapter 4.
Descripción
Palabras clave
AUDITORIA, REASEGUROS, SUCRIPCIÓN DE CONTRATOS, COSO ERM