Análisis de los riesgos laborales aplicando la metodología COSO-ERM a los docentes de la facultad de ciencias informáticas de la Universidad Técnica de Manabì

Abstract

This degree work was carried out under the research modality, with the objective of analyzing occupational risks by applying the COSO-ERM methodology to teachers of the Faculty of Computer Science of the Technical University of Manabí, based on the methodology of the integrated Framework system of Business Risk Management (COSO –ERM or COSO II) for prevention, control and mitigation. Internal control has evidently evolved over time to become an effective control tool and without a doubt the COSO (Committee of Sponsorin Organizations) paradigm in Spanish means Commission of Sponsoring Organizations that aims to adjust to the reality of organizations through risk management, provides the necessary guidelines to contribute to the improvement of the entities and achieve the fulfillment of their objectives, precisely where the internal control is important as a structured plan of the organization, whose main objective is to safeguard the resources to contribute to truthful information and promote efficiency, involving managers and workers in general. Information was collected on the theoretical elements related to the COSO – ERM paradigm and occupational hazards; for which techniques were used such as the survey of teachers of the Faculty of Computer Science, and respective interviews with the Vice Dean of the School of Computer Systems, Vice Dean of the School of Information Technology and the Director of the Risk Prevention Unit of the UTM, obtaining the diagnosis of the current status of the management of working risks, to measure the level of risk through the management matrix of the risks, identifying, analyzing, evaluating and treating the risks for prevention, control and mitigation. Finally, the results of this investigation allowed the respective analysis to be carried out, presenting the appropriate conclusions and recommendations of the case