Open AccessIMPORTANCIA DE LOS SISTEMAS DE CONTROL INTERNO PARA PYMES ENCAMINADO A LA MITIGACIÓN DE RIESGOS OPERATIVOS
Author(s) -
JESSICA PEDRAZA,
Diana Ortiz,
Bryan Emir Espinoza Leon,
JHON NARANJO
Publication year - 2018
Publication title -
pensamiento republicano/pensamiento republicano
Language(s) - English
Resource type - Journals
eISSN - 2500-7580
pISSN - 2145-4175
DOI - 10.21017/pen.repub.2018.n9.a40
Subject(s) - face (sociological concept) , competition (biology) , business , work (physics) , control (management) , welfare economics , economics , engineering , management , sociology , ecology , mechanical engineering , social science , biology
In a globalized world as the economy of these times unfolds, as the territorial barriers and spatial limits have been broken and commercial places are now global. The companies, especially small and medium-sized ones, must face different challenges that expose them to a universe of potential risks in which they can be affected economically, legally and repu- tational; a large number of companies aren’t prepared to assume these risks and do not have the necessary tools to defend themselves in these situations, especially because these companies and their managers work empi- rically. This is why the question arises about whether it is possible to define models of internal control that are adapted to the specific conditions of companies, which allow them to develop efficiently in a world of glo- bal competition.