{"id":15539,"date":"2021-07-29T17:51:16","date_gmt":"2021-07-29T21:51:16","guid":{"rendered":"https:\/\/intosai.nclud.com\/journal-entry\/turkish-court-of-accounts-updates-risk-management-process\/"},"modified":"2023-05-07T23:28:56","modified_gmt":"2023-05-08T03:28:56","slug":"turkish-court-of-accounts-updates-risk-management-process","status":"publish","type":"journal-entry","link":"https:\/\/intosai.nclud.com\/es\/journal-entry\/turkish-court-of-accounts-updates-risk-management-process\/","title":{"rendered":"El Tribunal de Cuentas turco actualiza su proceso de gesti\u00f3n de riesgos"},"content":{"rendered":"\n<p>El Tribunal de Cuentas de Turqu\u00eda (TCA), la Entidad Fiscalizadora Superior (EFS) del pa\u00eds, est\u00e1 ultimando una actualizaci\u00f3n de su proceso de Gesti\u00f3n de Riesgos Empresariales (ERM), que le permitir\u00e1 llevar a cabo sus actividades con mayor eficiencia y eficacia.<\/p>\n\n\n\n<p>Esta actualizaci\u00f3n se alinea con el &#8220;Control Interno &#8211; Marco Integrado&#8221; del Comit\u00e9 de Organizaciones Patrocinadoras de la Comisi\u00f3n Treadway (COSO), que COSO actualiz\u00f3 en 2013, y con el nuevo &#8220;Gesti\u00f3n del Riesgo Empresarial &#8211; Marco Integrado&#8221; de COSO. COSO public\u00f3 su marco de ERM actualizado en 2017 para ayudar a las organizaciones a mejorar su enfoque de la gesti\u00f3n de riesgos en un entorno empresarial en evoluci\u00f3n.<\/p>\n\n\n\n<p>Un comit\u00e9 nombrado por la direcci\u00f3n de TCA lleva dos a\u00f1os trabajando para reestructurar el proceso de ERM de la EFS, que TCA estableci\u00f3 originalmente de acuerdo con los principios de COSO y con una ley de 2005 sobre gesti\u00f3n y control de las finanzas p\u00fablicas y los reglamentos posteriores. El comit\u00e9 trabaja tambi\u00e9n en la elaboraci\u00f3n de directrices de aplicaci\u00f3n de la gesti\u00f3n de riesgos y en la renovaci\u00f3n del inventario de riesgos.<\/p>\n\n\n\n<p>A lo largo de los dos \u00faltimos a\u00f1os, la TCA ha celebrado 19 talleres, varias entrevistas y numerosas reuniones, que han permitido a casi 400 empleados aportar su contribuci\u00f3n a la actualizaci\u00f3n. El comit\u00e9 casi ha completado su tarea; en mayo de 2021 present\u00f3 a la direcci\u00f3n el nuevo inventario de riesgos y el proyecto de directrices de aplicaci\u00f3n de la gesti\u00f3n de riesgos. Seg\u00fan las nuevas directrices, el proceso de gesti\u00f3n de riesgos consta de ocho etapas (v\u00e9ase la figura).<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter\"><a href=\"http:\/\/intosaijournal.org\/wp-content\/uploads\/2021\/07\/Turkey_summer-2021-news_graphic_adjusted_cropped-for-web.jpg\"><img decoding=\"async\" src=\"http:\/\/intosaijournal.org\/wp-content\/uploads\/2021\/07\/Turkey_summer-2021-news_graphic_adjusted_cropped-for-web-1024x991.jpg\" alt=\"EFS Turqu\u00eda Proceso ERM\" class=\"wp-image-23237\"\/><\/a><\/figure>\n\n\n\n<p>Estas directrices subrayan la importancia de tener en cuenta los riesgos tanto a la hora de fijar la estrategia como de llevar a cabo las operaciones cotidianas. Su mayor innovaci\u00f3n es la integraci\u00f3n de principios de los marcos actualizados de control interno y ERM de COSO relativos a la identificaci\u00f3n y el an\u00e1lisis de riesgos, y la implantaci\u00f3n de controles en todos los procesos empresariales.<\/p>\n\n\n\n<p>Tras la publicaci\u00f3n de las nuevas directrices y la evaluaci\u00f3n de los resultados de la actualizaci\u00f3n de su proceso de gesti\u00f3n de riesgos y de su inventario de riesgos, la TCA tiene previsto adoptar nuevas medidas para actualizar sus sistemas de control interno y de ERM a fin de garantizar que todos sus componentes se ajusten a los principios de las directrices de COSO.<br>marcos.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El Tribunal de Cuentas de Turqu\u00eda (TCA), la Entidad Fiscalizadora Superior (EFS) del pa\u00eds, est\u00e1 ultimando una actualizaci\u00f3n de su proceso de Gesti\u00f3n de Riesgos Empresariales (ERM), que le permitir\u00e1 llevar a cabo sus actividades con mayor eficiencia y eficacia. Esta actualizaci\u00f3n se alinea con&#8230;<\/p>\n","protected":false},"author":87,"featured_media":7581,"template":"","meta":{"_acf_changed":false,"footnotes":""},"journal-categories":[1302,1328],"content-tags":[1053,1196,1197],"country":[3110],"region":[1341],"section":[2631],"coauthors":[],"class_list":["post-15539","journal-entry","type-journal-entry","status-publish","has-post-thumbnail","hentry","journal-categories-news-in-brief-es","journal-categories-summer-2021-es","content-tags-enhancing-effectiveness-es","content-tags-risk-assessment-es","content-tags-risk-based-approach-es","country-turkey-es","region-eurosai-es","section-news-in-brief-es"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>El Tribunal de Cuentas turco actualiza su proceso de gesti\u00f3n de riesgos - INTOSAI Journal<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"El Tribunal de Cuentas turco actualiza su proceso de gesti\u00f3n de riesgos - INTOSAI Journal\" \/>\n<meta property=\"og:description\" content=\"El Tribunal de Cuentas de Turqu\u00eda (TCA), la Entidad Fiscalizadora Superior (EFS) del pa\u00eds, est\u00e1 ultimando una actualizaci\u00f3n de su proceso de Gesti\u00f3n de Riesgos Empresariales (ERM), que le permitir\u00e1 llevar a cabo sus actividades con mayor eficiencia y eficacia. 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