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

Maritza Paola Nuñez Villacis
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Maritza Paola Nuñez Villacis: Magister en Gerencia de Calidad e Innovación. Universidad Andina Simón Bolívar. Ecuador.

Audit.Ar, 2021, vol. 1, issue 2, 14-26

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.

Keywords: Covid-19; internal and external context; disruptive event; risk management; uncertainty; risk; resilience. (search for similar items in EconPapers)
JEL-codes: M42 (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:lap:raudit:9

DOI: 10.24215/27188647e007

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