Percepción sobre la administración de riesgos como práctica para mitigación de actos de corrupción en PYMES constructoras de la ciudad de Guayaquil.

Abstract

The construction sector is exposed to various uncertainties, such as operational risks. This is because companies have often fallen short of addressing the risks of fraud and corruption due to the misconception that their internal controls will protect them against such risks. Thus, the measurement of the perception of risk management as a practice for the mitigation of acts of corruption of construction SMEs in the city of Guayaquil was carried out through a methodological plan that contributed to the identification of various aspects which influence administrators to adopt such practices, as: (a) lack of vision, ; (b) lack of understanding of the importance of risk management; (c) lack of awareness of the effects of corruption on business; (d) lack of a culture of prevention, among others. In addition, the use of proven risk management methods such as: (a) ISO 37001, (b) ISO 31000, (c) COSO ERM was recommended; and (d) Compliance, to mitigate the presence and impact of corruption risks. Also, the use of managerial practices such as: (a) staff culturisation, (b) declaration of administration, (c) consultation or complaint mechanisms, (d) supervision and control practices, (e) codes of ethics, among others. Similarly, control bodies must promote risk management practices to combat corruption in the corporate sector.