{"id":17173,"date":"2022-11-15T13:06:40","date_gmt":"2022-11-15T18:06:40","guid":{"rendered":"https:\/\/haaci.edu.pa\/?post_type=lp_course&#038;p=17173"},"modified":"2025-11-22T23:49:50","modified_gmt":"2025-11-23T04:49:50","slug":"herramientas-de-gestion-del-riesgo-de-fraude-basado-en-coso-2013","status":"publish","type":"lp_course","link":"https:\/\/haaci.edu.pa\/index.php\/courses\/herramientas-de-gestion-del-riesgo-de-fraude-basado-en-coso-2013\/","title":{"rendered":"HERRAMIENTAS DE GESTI\u00d3N DEL RIESGO DE FRAUDE BASADO EN COSO 2013"},"content":{"rendered":"<p style=\"color: #4e4e4e;\"><strong>INTRODUCCI\u00d3N<\/strong><\/p>\n<p align=\"justify\">COSO (Committee of Sponsoring Organizations of the Treadway) es una Comisi\u00f3n voluntaria constituida por representantes de cinco organizaciones del sector privado en EEUU, para proporcionar liderazgo intelectual frente a tres temas interrelacionados: la gesti\u00f3n del riesgo empresarial (ERM), el control interno, y la disuasi\u00f3n del fraude. COSO es el marco de control interno que se ha ganado una amplia aceptaci\u00f3n y se utiliza para dise\u00f1ar y evaluar el Control Interno en las organizaciones a nivel mundial.<\/p>\n<p style=\"color: #4e4e4e;\"><strong>OBJETIVOS DEL CURSO<\/strong><\/p>\n<ul>\n<li>Presentar el contenido del est\u00e1ndar COSO 2013, con explicaci\u00f3n de los 79 puntos de enfoque, los 17 principios y los 5 componentes que establece el marco de control de la aplicaci\u00f3n de esta herramienta.<\/li>\n<li>Conocer los modelos sugeridos para la implementaci\u00f3n y\/o actualizaci\u00f3n de los 17 principios de COSO alineando su sistema de control interno, con par\u00e1metros internacionales que le permitir\u00e1n ser m\u00e1s competitivo y eficiente tanto en el cumplimiento de sus objetivos, como en la gesti\u00f3n de riesgos.<\/li>\n<li>Tener herramientas integrales para la actualizaci\u00f3n de su sistema de control interno, tanto en los niveles estrat\u00e9gicos como operativos.<\/li>\n<li>Apoyar a la administraci\u00f3n de las organizaciones y dem\u00e1s grupos de inter\u00e9s en la puesta en marcha de su sistema de control interno.<\/li>\n<\/ul>\n<p style=\"color: #4e4e4e;\"><strong>DIRIGIDO A<\/strong><\/p>\n<p align=\"justify\">Ejecutivos, Gerentes, Coordinadores y Asistentes de auditor\u00eda, Auditores Generales, Auditores Internos, Auditores Externos, Contadores, Profesionales de Riesgo, Responsables de Control Interno y otros profesionales que deseen actualizar y renovar sus conocimientos.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>INTRODUCCI\u00d3N COSO (Committee of Sponsoring Organizations of the Treadway) es una Comisi\u00f3n voluntaria constituida por representantes de cinco organizaciones del sector privado en EEUU, para proporcionar liderazgo intelectual frente a tres temas interrelacionados: la gesti\u00f3n del riesgo empresarial (ERM), el &hellip; <\/p>\n","protected":false},"author":1,"featured_media":17504,"comment_status":"closed","ping_status":"closed","template":"","course_category":[144,162],"course_tag":[],"class_list":["post-17173","lp_course","type-lp_course","status-publish","has-post-thumbnail","hentry","course_category-empresarial","course_category-financiero","course"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - 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