La gestión del riesgo corporativo - ERM aplicando el método coso en el Departamento Comercial, de la Corporación Aeroportuaria de Cuenca (CORPAC) en el período 2014

Abstract

This research was conducted in Cuenca Airport Corporation during the period 2014, for which we use the commercial area as the focal point. In this department conducted a working knowledge of the various activities, processes and procedures that are performed on a daily basis, able to verify through interviews with staff and staff area that is directly related to the department to draw conclusions that helped with the development of our subject. The analysis was performed using the COSO method, which to him raises risk management basis for evaluation thereof. With the results obtained through observations and tabulation of the interviews also using knowledge obtained from our studies and personal experience, we have raised risks that may occur as internal or external factors, for which we assess your risk level and able to respond to allow such risk can reduce or eliminate. The final product of our research is based on what we have done, an ordered document that is useful for the area in which we apply the COSO method, and also useful for other areas who wish to evaluate their risks