Resumo

CHANGO GALARZA, Mariela; VEINTIMILLA RUIZ, Jirma  e  NARANJO SANTAMARIA, Joselito. ANALYSIS OF THE COSO MODEL APPLIED IN CONTEMPORARY ORGANIZATIONS OF ECUADOR, A LOOK FROM THE THEORY OF AUTOPOIESIS. Aula Virtual [online]. 2024, vol.5, n.11, pp.108-125.  Epub 15-Abr-2024. ISSN 2665-0398.  https://doi.org/10.5281/zenodo.10465047.

Organizations currently need to be evaluated under processes that fully consider all their elements and the relationships between them, the evolution of internal control is revealed under different paradigms as an organizational-administrative action that merits changes and adaptations, where Consider a broad context, COSO has established itself as one of the main approaches or models applied in organizations, so it is necessary to question whether its applicability meets the requirements of current institutions, or if it is necessary to rethink from a more perspective wide that integrates all the necessary elements to bring it closer to a changing reality, full of uncertainties and demanding as the current one, for this the author tried to relate through the characteristics of the General Theory of Social Systems of Niklas Luhmann, particularly autopoiesis and COSO for what was raised as a general objective ; Analyze the COSO model applied in contemporary organizations in Ecuador, from an initial view based on the theory of autopoiesis, framed in a qualitative approach research, documentary design, of descriptive type expost-facto. This resulted in COSO being formulated under a difficult approach to implement in some organizations and that its implementation is carried out by the audit team, which limits the assessment of risk management, in practice, also the results of the control internally they remain deficient and the bases that sustain them are still the same that characterize the mechanistic organizations.

Palavras-chave : Organization; control; administration; audit.

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