IDEAS home Printed from https://ideas.repec.org/a/lap/raudit/9.html
   My bibliography  Save this article

La gestión de riesgos frente al impacto del Covid-19 en las organizaciones desde la perspectiva de la auditoria interna

Author

Listed:
  • Maritza Paola Nuñez Villacis

    (Magister en Gerencia de Calidad e Innovación. Universidad Andina Simón Bolívar. Ecuador.)

Abstract

Nowadays companies are constantly exposed to a number of risks that can affect their mission fulfillment and strategic aims. Covid-19 is one of those risks and its impact has been witnessed in several sectors, such as, the health, social and economic sector. With respect to economy, the impact has been very profound mainly because the entire productive segment has been affected by the pandemic and also by the measures proposed to respond to it. In order to mitigate possible threats within organisations and their environment, risk management arises as a mechanism to provide organisations with an adequate process to follow for an adequate risk identification, analysis and evaluation and thus to define the best way to respond to such risk. In consequence, organisations’ stakeholders, assets, sustainability, profitability and responsibility will not be affected. Due to the Covid-19 crisis, industries also need to be resilient, by reinforcing a risk-based culture, which allows for a change in perspective, moving from a traditional view to a more comprehensive or systemic management. This new view will also incorporate innovation and agility to deal with all the changes that are taking place in the new normal world and the analysis that should be carried out regarding the risks that organizations will have to face in the upcoming months.

Suggested Citation

  • Maritza Paola Nuñez Villacis, 2021. "La gestión de riesgos frente al impacto del Covid-19 en las organizaciones desde la perspectiva de la auditoria interna," Audit.Ar, Instituto de Investigaciones y Estudios Contables, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, vol. 1(2), pages 14-26, November-.
    • Handle: RePEc:lap:raudit:9
    DOI: https://doi.org/10.24215/27188647e007
    as

    Download full text from publisher

    File URL: https://revistas.unlp.edu.ar/auditar/article/view/12263
    Download Restriction: no
    File URL: https://libkey.io/https://doi.org/10.24215/27188647e007?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Keywords

    Covid-19; internal and external context; disruptive event; risk management; uncertainty; risk; resilience.;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:lap:raudit:9. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Gisela Büechele (email available below). General contact details of provider: https://edirc.repec.org/data/ounlpar.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.