masterThesis
Gestión de riesgos y control interno en empresas públicas petroleras de Ecuador
Fecha
2021-04Autor
Enríquez Solis, Johanna Elizabeth
Institución
Resumen
The present research is aimed at analyzing the management of risk management, as well as the results of internal
controls by the public oil companies of Ecuador, taking as reference the international model COSO Internal Control
2013. The objective was to analyze the management of risk management and controls in Ecuadorian public oil
companies; it was considered, the comparison of international control standards with those issued in the country.
The methodology used focused on a correlational study of the variables identified as risk management, internal
control. In addition, make a small description of the COSO model to determine its causality and effect on the
Ecuadorian oil industry; the study covered the three existing companies, therefore, it was not necessary to apply
a sample. Among the main results obtained, it was observed that the regulatory framework for local internal control
is out of date with the international model; moreover, there is no risk management with a focus on the public oil
industry; and internal controls are also not tailored to the current needs of the business. It is concluded that at the
international level there is an updated risk management and internal control model that may well be the basis for
generating a model aimed at the public oil business in Ecuador.