La auditoría interna en la gestión de los riesgos operativos de la empresa Metalmark S.A. periodo 2022-2024
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Date
2024
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Universidad Nacional de Trujillo
Abstract
El presente trabajo de suficiencia profesional tiene como objetivo analizar la influencia y el impacto de la Auditoría Interna en la gestión de los riesgos operativos en la empresa Metalmark S.A, así como exponer las labores desempeñadas como Analista de Control Interno desde el periodo 2022 a la actualidad. En el informe se presenta a la empresa y el sector económico en el que opera. Además, se identifican los problemas que se han presentado durante el ejercicio de mis funciones y se realiza un análisis de la situación actual evidenciando principalmente la falta regulaciones internas. A partir de este análisis se evalúan los principales riesgos asociados y se proponen soluciones orientadas al fortalecimiento de los controles internos, capacitación y desarrollo del personal, y automatización de procesos, con el fin de mitigar los riesgos operativos y proteger los activos de la empresa. Al finalizar, se concluye que la auditoría interna ha tenido un impacto positivo en la gestión de riesgos de la empresa consolidándose como un elemento clave, ya que no se enfoca en la identificación de problemas, sino que aporta valor a la empresa al ofrecer recomendaciones de mejora, permitiendo identificar los riesgos de forma oportuna y gestionarlos de manera efectiva. Asimismo, Se sugiere principalmente la implementación de nuevas herramientas tecnológicas que permitan automatizar procesos, optimizando así la eficiencia y el control dentro de la organización.
ABSTRACT The objective of this professional work is to analyze the influence and impact of the Internal Audit in the management of operational risks in the company Metalmark S.A, as well as to present the work performed as an Internal Control Analyst from the period 2022 to the present. . The report presents the company and the economic sector in which it operates. In addition, the problems that have arisen during the exercise of my duties are identified and an analysis of the current situation is carried out, mainly evidencing the lack of internal regulations. Based on this analysis, the main associated risks are evaluated and solutions are proposed aimed at strengthening internal controls, staff training and development, and process automation, in order to mitigate operational risks and protect the company's assets. At the end, it is concluded that the internal audit has had a positive impact on the company's risk management, consolidating itself as a key element, since it does not focus on the identification of problems, but rather adds value to the company by offering recommendations for action. improvement, allowing risks to be identified in a timely manner and managed effectively. Likewise, the implementation of new technological tools that allow automating processes, thus optimizing efficiency and control within the organization, is mainly suggested.
ABSTRACT The objective of this professional work is to analyze the influence and impact of the Internal Audit in the management of operational risks in the company Metalmark S.A, as well as to present the work performed as an Internal Control Analyst from the period 2022 to the present. . The report presents the company and the economic sector in which it operates. In addition, the problems that have arisen during the exercise of my duties are identified and an analysis of the current situation is carried out, mainly evidencing the lack of internal regulations. Based on this analysis, the main associated risks are evaluated and solutions are proposed aimed at strengthening internal controls, staff training and development, and process automation, in order to mitigate operational risks and protect the company's assets. At the end, it is concluded that the internal audit has had a positive impact on the company's risk management, consolidating itself as a key element, since it does not focus on the identification of problems, but rather adds value to the company by offering recommendations for action. improvement, allowing risks to be identified in a timely manner and managed effectively. Likewise, the implementation of new technological tools that allow automating processes, thus optimizing efficiency and control within the organization, is mainly suggested.
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Keywords
Auditoría interna, Riesgos operativos, Controles internos, Desempeño laboral