Estrategia para gestión de riesgo operacional en la división contable de una firma auditora
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2024-09
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Universidad de Guayaquil: Facultad de Ciencias Administrativas
Resumen
La investigación toma como referencia a la firma auditora SMS Consulting SA, la cual es una pequeña empresa familiar que ha enfrentado desafíos para hacer frente a los riesgos operacionales que inciden en su gestión contable a nivel operativo y de reporte. De modo que, la investigación se desenvolvió mediante un enfoque mixto, considerando que las etapas de identificación y evaluación de riesgo, por tanto, los resultados derivados de las encuestas y entrevistas aplicadas permitieron denotar que los riesgos a lo que se exponen la división contable de la firma es variado. Entre los principales riesgos que se ha presentado a nivel de procesos operativos y de reportería, tales como: (a) errores transaccionales, (b) revelación de saldos con naturaleza distinta, (c) omisión de transacciones, (d) aplicación equivoca de principios contables, (e) fallas en la aplicación de ajustes y reclasificaciones, (f) transacciones duplicadas, y (g) módulos de reportería no alimentan los registros contables y viceversa. Finalmente, se recomendó la incorporación de estrategia de gestión de riesgo propuesta para hacer frente a los eventos no riesgos que se presentan en su gestión, tales como: (a) incorporar un marco de trabajo basado en la ISO 31000 por ser una buena práctica que permite comprender el contexto de los procesos, evaluar los riesgos, plantear planes de acción y mantener un supervisión de la efectividad de dichas acción, lo cual contribuye a que las empresas puedan gestionar sus eventos de riesgos de manera preventiva y proactiva; (b) estratega para la aplicación de las NIIF para las PYMES en los estados financieros; (c) estrategia para la detección y reporte de errores e irregularidades en los Estados Financieros; y (d) estrategia para la evaluación de cumplimiento de políticas contables.
The investigation takes as reference the auditing firm SMS Consulting SA, which is a small family business that has faced challenges to face the operational risks that affect its accounting management at the operational and reporting level. Thus, the research was carried out using a mixed approach, considering that the stages of risk identification and evaluation, therefore, the results derived from the surveys and interviews applied allowed us to denote that the risks to which the accounting division of The signature is varied. Among the main risks that have arisen at the level of operational and reporting processes, such as: (a) transactional errors, (b) disclosure of balances of a different nature, (c) omission of transactions, (d) incorrect application of principles accounting records, (e) failures in the application of adjustments and reclassifications, (f) duplicate transactions, and (g) reporting modules do not feed the accounting records and vice versa. Finally, the incorporation of a proposed risk management strategy was recommended to address non-risk events that arise in its management, such as: (a) incorporating a framework based on ISO 31000 as it is a good practice that It allows you to understand the context of the processes, evaluate the risks, propose action plans and maintain supervision of the effectiveness of said actions, which helps companies manage their risk events in a preventive and proactive manner; (b) strategist for the application of IFRS for SMEs in financial statements; (c) strategy for the detection and reporting of errors and irregularities in the Financial Statements; and (d) strategy for evaluating compliance with accounting policies
The investigation takes as reference the auditing firm SMS Consulting SA, which is a small family business that has faced challenges to face the operational risks that affect its accounting management at the operational and reporting level. Thus, the research was carried out using a mixed approach, considering that the stages of risk identification and evaluation, therefore, the results derived from the surveys and interviews applied allowed us to denote that the risks to which the accounting division of The signature is varied. Among the main risks that have arisen at the level of operational and reporting processes, such as: (a) transactional errors, (b) disclosure of balances of a different nature, (c) omission of transactions, (d) incorrect application of principles accounting records, (e) failures in the application of adjustments and reclassifications, (f) duplicate transactions, and (g) reporting modules do not feed the accounting records and vice versa. Finally, the incorporation of a proposed risk management strategy was recommended to address non-risk events that arise in its management, such as: (a) incorporating a framework based on ISO 31000 as it is a good practice that It allows you to understand the context of the processes, evaluate the risks, propose action plans and maintain supervision of the effectiveness of said actions, which helps companies manage their risk events in a preventive and proactive manner; (b) strategist for the application of IFRS for SMEs in financial statements; (c) strategy for the detection and reporting of errors and irregularities in the Financial Statements; and (d) strategy for evaluating compliance with accounting policies
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GESTIÓN, CONTABILIDAD, RIESGOS, CONTROL Y ADMINISTRACIÓN