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El objetivo de este articulo es exponer y esclarecer conceptos basicos de los riesgos  e incentivar, en los directivos y miembros de las empresas, el aprendizaje, especificamente, de los riesgos empresariales. De igual forma se ha realizado un analisis historico logico para llegar hasta la gestion de riesgos contemporanea. Como principales guias se toman los documentos normativos del control interno, las normas  de la gestion de riesgos y la literatura especializada en este tema. El desconocimiento de esta tematica hace que los planes de riesgos empresariales posean problemas conceptuales que perjudican la gestion y prevencion de riesgos en las organizaciones. Abstract The objective of this article is to expose and clarify basic concepts of risks and to encourage, in the managers and members of the companies, the learning, specifically, of the business risks. Likewise, a logical historical analysis has been carried out to reach contemporary risk management. The main guidelines are the normative documents of the internal control, the norms of the risk management and the literature specialized in this subject. The ignorance of this issue makes the business risk plans have conceptual problems that harm the management and prevention of risks in organizations.

La gestión de riesgo: el ausente recurrente de la administración de empresas // Risk management: the recurrent absence of business administration