Implementación del control interno que forma parte integrante de la gestión de Riesgos como herramienta de competitividad en el desarrollo empresarial de las PYMES

Abstract

According to the figures reported by the Superintendency of Companies as of December 2020, a total of 3,465 companies have filed for insolvency, among the most frequent causes of these situations are: "high indebtedness", "lack of working capital", "decrease sales ”, and“ low profitability of the business ”, 89.65% of these companies have not been in the market for more than 5 years, which leaves us to see a possible absence of strategic planning, goal setting, compliance monitoring and application of internal control methodologies. Internal control has been evolving over the years, improving application methodologies, which can undoubtedly facilitate the internal processes of entities since they provide tools that when applied guarantee greater operational, financial and strategic effectiveness, thereby that the results of each entity will be visibly controlled for timely decision-making and continuous improvement, thus having a greater margin of competitiveness in the sector to which they belong. Having said the above, this article aims to generate an informative document gathering the necessary information for the construction of a scheme that lists and classifies the different benefits that it brings to SMEs, the implementation of an internal control system as an integral part of management. of risks, under the COSO ERM 2017 methodology.