Aplicación de la herramienta integrada de control interno y administración de riesgos, enmarcada en buen gobierno corporativo para PYMES en Colombia

This book presents the consolidation of the information collected from the application into the integrated internal control, risk management and corporate governance tool for SMEs. It is part of the control project in the 5ICO research group, which belongs to the Faculty of Public Accounting at the Externado University of Colombia. The fundamental objective of applying the tool is to present a diagnosis in Colombia, in reference to three aspects of corporate governance, SMEs in this case: risk management, internal control and corporate governance. It is important to note that this is the second stage of a project that begins with the development of the tool and finds the fundamental basic elements that must be taken into account in the administration of organizations. The tool has been applied to 191 SMEs; the method used, the survey, and the semi-structured interview with senior management in SMEs.

The three aspects analyzed were detailed in more than one hundred analysis criteria for each one; They reached a total of more than three hundred aspects asked and subsequently consolidated in the findings presented, with which the diagnostic characterization was developed.

We hope with these results to contribute to the next phase of the project, which consists of the analysis, proposal and subsequent adoption of risk mitigation mechanisms, in a sample of companies; This stage is currently being executed.