COSO model as an operational risk management tool in the Ecuadorian public sector. A view from its stakeholders
This research addresses a constant current issue in public institutions: internal control and operational risk management from the perspective of management and auditing. The purpose of this study is to determine the relationship between these two variables in the financial department of a prefectur...
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| Formato: | Artículo (Article) |
| Idioma: | Español (Spanish) |
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Pontificia Universidad Católica del Perú
2023
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| Acceso en línea: | http://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/27106 |