Publicación:

El contador y la gestión del riesgo financiero en las empresas privadas de Villavicencio

Resumen

In order to elaborate the present article a Systematic Analysis of Literature was advanced, which had as objective to identify the role of the accountant in the financial risk management in the private companies of Villavicencio, being able to reach the target points demanded the development of an investigation of Mixed and descriptive approach, where 40 public accountants participated in their work in the companies under study, who were surveyed. The results allow us to identify that about one-third of organizations claim to have high or very high financial risk, both operational and legal; Also allows to demonstrate low risk management processes integrated to the internal control of the company, although the current ones seem to be efficient in the mitigation of the risk.