Estrategia basada en riesgos. Evaluación del sistema de control interno en Sodexo S.A.S.

Abstract

This work focuses on the development of a consulting process, based on the importance of business risk management of any company and in this particular case of Sodexo Colombia S.A.S, a reference company in the On-Site service delivery model.

For the fulfillment of the objectives of the management consultancy developed in the present work, the methodological parameters for the development of the evaluation will be exposed, making a detailed approach to the Sodexo business model, recognizing its presence and figures in the world and in Colombia , the most important competitors, their organizational structure and the critical processes that compose it. The assessment and diagnosis will be carried out through an evaluation tool designed to obtain results based on formal and documented evidence. This tool, following the road map marked by the COSO 2013 reference framework, will allow qualitatively and quantitatively assess the level of response that the organization's internal control system has against the different business risk factors that affect said critical processes and by therefore the strategic and financial structure of the company.