Resumen

ABURTO PALOMINO, Yeni; DUENAS CAILLAHUA, Hernán  y  ROMERO VELA, Sonia Lidia. Internal control and risk management in the banking industry: A theoretical analysis of systematic review. Revista InveCom [online]. 2026, vol.6, n.1, e601069.  Epub 15-Jul-2025. ISSN 2739-0063.  https://doi.org/10.5281/zenodo.15477928.

In a financial context characterized by increasing complexity and uncertainty, internal control and risk management have become fundamental pillars to guarantee the sustainability and efficiency of public banking institutions. The objective of this article is to analyze theoretically the impact of internal control on risk management in the banking sector, taking as a reference the case of Banco de la Nación del Perú. The research was developed through a qualitative approach of a theoretical-documentary type, guided by the PRISMA method. A total of 183 documents were identified, from which, after applying inclusion and exclusion criteria, 22 sources were selected for the final analysis. A comparative documentary analysis was applied, based on the COSO model (2013) and theories such as Agency Theory, General Systems Theory and Crisis Management Theory. The results reveal a significant gap between the formal existence of internal control systems and their effective implementation. Structural deficiencies, lack of risk-oriented organizational culture and limited incorporation of technologies are evident. In addition, obstacles such as resistance to change, lack of technical training of personnel and weak articulation between audit and strategy were identified. It is concluded that an effective internal control must be dynamic, flexible and transversal, articulated with the institutional culture and supported by monitoring technologies. This is the only way to strengthen governance and transparency in the public banking sector.

Palabras clave : Internal control; risk management; COSO model.

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