Evaluation of Internal Control in Strategic Risks for the Planning Department of the University of Cuenca

Abstract

The control process in the public administration is subject to set of regulations, being the responsibility of the highest authority to guide the activities that enable its design, implementation and operation. The purpose of this research is to establish how internal control evaluations, focused on strategic risks, contribute as a tool for the fulfillment of institutional objectives, through the Planning Direction of the University of Cuenca.An analytical-synthetic study was conducted, based on a mixed approach, for which an internal control questionnaire was designed with questions oriented to the “risk assessment” component, which resulted in the Planning Direction, in charge of coordinating the institutional planning system, although it develops procedures that include short and long-term objectives, it does not have an internal control evaluation system to manage potential risks.

Keywords

• evaluación
• control interno
• riesgos estratégicos
• objetivos