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Universidad de Panamá
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Submitted June 4, 2021
Published 2021-06-04

Artículos

Vol. 4 No. 2 (2021): REVISTA FAECO SAPIENS

The risk management and control matrix: an effective tool in the internal audit for commercial enterprises in panama city

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DOI: ND

Published: 2021-06-04

How to Cite

Sáenz, L. (2021). The risk management and control matrix: an effective tool in the internal audit for commercial enterprises in panama city. Revista FAECO Sapiens, 4(2), 15–42. Retrieved from https://revistas.up.ac.pa/index.php/faeco_sapiens/article/view/2176
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Abstract

This Investigation was developed under the objective of evaluating the risk management and control matrix as an effective tool in the internal audit for commercial companies of Panama City, for this, and through a quantitative methodology, the collection of information was required, through a structured survey, to the accountants and auditors of the companies under study. It is through a methodology based on the principles of the risk management and control matrix as a tool that uses the internal audit process that can help to evaluate, understand, classify the different risks and their subsequent controls effectively in taking decision-making by the managers, since the possibility of events occurring in an unfavorable manner in the companies, for this it is the task of the auditor to draw up a plan or program, effectively and efficiently, which may mitigate risks for the benefit of the company's own operations.

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