Evaluación de riesgos al proceso de planificación, adquisición, administración de contratos y gestión de pagos de los servicios permanentes a la Unidad Hidroeléctrica de Paute- CELEC EP

Abstract

The COSO ERM management model in its version updated in 2017, points out the importance of business risk management as part of strategy refinement, recognizing that the organization is exposed to risks that affect the achievement of its objectives; it also mentions how the integration of risk management practices helps accelerate the growth of the entity through principles that can be applied, from strategic decision making and in the exercise of its performance. Public or private companies are exposed to different types of risks that impede an efficient management of resources, these can negatively affect their institutional processes, causing delays and non-compliance with the objectives and goals set, that is why the objective of this integrative project is: Evaluate the risks of the processes of planning, procurement, contract administration and payment management of the permanent service contracts of the Unidad de Negocio HidroPaute CELEC EP, based on the COSO ERM model; this evaluation clearly identifies the necessary controls to apply according to the risks highlighted in the development of each process and subprocess and based on this establish action plans that allow the best institutional performance and achieve their objectives.