El nuevo enfoque de riesgo en el control interno de la administración pública venezolana

Abstract

The Venezuelan public administration is currently experiencing the worst crisis in terms of performance; together with this, faces excessive corruption. This situation opens the possibility for the internal auditor who acts in public institutions, to actively participate in carrying out a specialized audit, which includes the factor, as a method to help prevent fraud. The objective of this article is: To analyze the incorporation of the element in the exercise of Control and Internal Audit in the Venezuelan Public Administration. To achieve this analysis, we used a qualitative, descriptive methodology where the main instrument is the documentary compilation. After doing the documentary analysis, it is proposed to carry out the Risk Map as a methodology that favors its valuation. From this work, it was concluded that within the main contributions of the approach based on the COSO Report, is the risk assessment, which are present in articles 26-29 of the General Internal Control Standards (2016). This contribution can improve the value of operations within the public sector, since in identifying risk and establishing strategies to decrease occurrence, it leads to a decrease in fraud, helps organizations to accomplish their objectives, achieving total quality in their activities.