Abstract

CEDENO ZAMBRANO, Rosa Maricela  and  MORELL GONZALEZ, Luisa María. Risk Management in Ecuador: An Evolutionary Approach from Internal Control. Cofin [online]. 2018, vol.12, n.2, pp. 306-318. ISSN 2073-6061.

Risk management has evolved over the years to promote reasonable assurance of compliance with organizational objectives, from its conception as a component of internal control in any field. Consequently, the objective of this work is to present the results of the literature review carried out on the subject and reflections made in this regard. Theoretical methods were used, such as the historical-logical, the analysis-synthesis, the induction-deduction and the transition from the abstract to the concrete. The theoretical foundations treated reaffirm that the management of risks favors the fulfillment of the goals and constitutes a way to promote sustainability in any organization.

Keywords : control; organizational objectives; risks.

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