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This article illustrates the contents of a guide for risk management. This guide is designed to be implemented in private companies in the real sector, where the Auditor will monitor its compliance and also use it for its benefit, putting it into practice in the development of its That is, that the Guide for the management of business risk can serve as a guide and good practice for companies, and can also serve as a context for the control of the Auditor. The guide is developed based on the conceptualization and theoretical proposals of risks that must be brought to the practice of control, the step-by-step structured methodology of the guide and the management of the same language in terms of risks, builds a close relationship between the Objectives of control of the company and the objectives of control of the Fiscal Auditor, finally the guide proposes actions for the management and control of corporate risks.

Guía para la administración del riesgo empresarial, una herramienta práctica para el revisor fiscal en Colombia