{"id":5900,"date":"2016-07-21T08:30:56","date_gmt":"2016-07-21T08:30:56","guid":{"rendered":"https:\/\/www.grupoparadell.com\/?p=5900"},"modified":"2017-04-06T07:36:33","modified_gmt":"2017-04-06T07:36:33","slug":"coso-gestion-riesgos-coso","status":"publish","type":"post","link":"https:\/\/www.grupoparadell.com\/en\/coso-gestion-riesgos-coso\/","title":{"rendered":"COSO: Gesti\u00f3n de riesgos \/ \u00bfQu\u00e9 es COSO?"},"content":{"rendered":"<h5><strong>Autor: Albert Salvador Lafuente, economista y auditor interno. Especialista en Fraude Interno.\u00a0<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p><span>El Informe COSO es un documento que contiene las principales directivas para la implantaci\u00f3n, gesti\u00f3n y control de un sistema de control.<\/span><\/p>\n<p><span>Debido a la gran aceptaci\u00f3n de la que ha gozado, desde su publicaci\u00f3n en el a\u00f1o 1992, el Informe COSO se ha convertido en el est\u00e1ndar de referencia.<\/span><\/p>\n<p><span>Existen en la actualidad 2 versiones del Informe COSO. La versi\u00f3n del 1992 y la versi\u00f3n del 2004, que incorpora las exigencias de ley Sarbanes Oxley a su modelo.<\/span><\/p>\n<p><span>Est\u00e1 dise\u00f1ado para identificar los eventos que potencialmente puedan afectar a la entidad y para administrar los riesgos, proveer seguridad razonable para la administraci\u00f3n y para la junta directiva de la organizaci\u00f3n orientada al logro de los objetivos del negocio.<\/span><\/p>\n<p><strong><span>COSO II<\/span><\/strong><\/p>\n<p><span>Hacia fines de Septiembre de 2004, como respuesta a una serie de esc\u00e1ndalos, e irregularidades que provocaron p\u00e9rdidas importante a inversionistas, empleados y otros grupos de inter\u00e9s.<\/span><\/p>\n<p><span>Nuevamente el Committee of Sponsoring Organizations of the Treadway Commission, public\u00f3 el Enterprise Risk Management \u2013 Integrated Framework y sus aplicaciones t\u00e9cnicas asociadas.<\/span><\/p>\n<p><span>Ampl\u00eda el concepto de control interno, proporcionando un foco m\u00e1s robusto y extenso sobre la identificaci\u00f3n, evaluaci\u00f3n y gesti\u00f3n integral de riesgo.<\/span><\/p>\n<p><span>En septiembre de 2004 se publica el estudio ERM ( Enterprice Risk Management) como una ampliaci\u00f3n de Coso 1, de acuerdo a las conclusiones de los servicios de Pricewaterhouse a la comisi\u00f3n.<\/span><\/p>\n<p><span><strong>\u00bfQu\u00e9 se puede Obtener a trav\u00e9s de COSO<\/strong>?<\/span><\/p>\n<ul>\n<li>Proporciona un marco de referencia aplicable a cualquier organizaci\u00f3n.<\/li>\n<li>Para COSO, este proceso debe estar integrado con el negocio, de tal manera que ayude a conseguir los resultados esperados en materia de rentabilidad y rendimiento.<\/li>\n<li>Trasmitir el concepto de que el esfuerzo involucra a toda la organizaci\u00f3n:\u00a0Desde la Alta Direcci\u00f3n hasta el \u00faltimo empleado.<\/li>\n<\/ul>\n<p><strong><span>Ventajas de Coso<\/span><\/strong><\/p>\n<ul>\n<li>Permite a la direcci\u00f3n de la empresa poseer una visi\u00f3n global del riesgo y accionar los planes para su correcta gesti\u00f3n.<\/li>\n<li>Posibilita la priorizaci\u00f3n de los objetivos, riesgos clave del negocio, y de los controles implantados, lo que permite su adecuada gesti\u00f3n. toma de decisiones m\u00e1s segura, facilitando la asignaci\u00f3n del capital.<\/li>\n<li>Alinea los objetivos del grupo con los objetivos de las diferentes unidades de negocio, as\u00ed como los riesgos asumidos y los controles puestos en acci\u00f3n.<\/li>\n<li>Permite dar soporte a las actividades de planificaci\u00f3n estrat\u00e9gica y control interno.<\/li>\n<li>Permite cumplir con los nuevos marcos regulatorios y demanda de nuevas pr\u00e1cticas de gobierno corporativo.<\/li>\n<li>Fomenta que la gesti\u00f3n de riesgos pase a formar parte de la cultura del grupo.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>Autor: Albert Salvador Lafuente, economista y auditor interno. Especialista en Fraude Interno.\u00a0 &nbsp; El Informe COSO es un documento que&#8230;<\/p>","protected":false},"author":4,"featured_media":5901,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[140,125],"tags":[],"class_list":["post-5900","post","type-post","status-publish","format-standard","has-post-thumbnail","category-140","category-blog"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>COSO: Gesti\u00f3n de riesgos \/ \u00bfQu\u00e9 es COSO? - Grupo Paradell<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.grupoparadell.com\/en\/coso-gestion-riesgos-coso\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"COSO: Gesti\u00f3n de riesgos \/ \u00bfQu\u00e9 es COSO? - Grupo Paradell\" \/>\n<meta property=\"og:description\" content=\"Autor: Albert Salvador Lafuente, economista y auditor interno. 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