Auditoría interna basada en riesgos y control operacional en instituciones financieras: revisión sistemática
DOI:
https://doi.org/10.70577/cieninter.v4i3.42Palabras clave:
Auditoría de gestión; Gestión de riesgos; Instituciones financieras; Bancos; Planificación integrada.Resumen
Las instituciones financieras enfrentan riesgos operacionales derivados de fallas humanas, procesos inadecuados, fraude, interrupciones tecnológicas y eventos externos, lo que ha impulsado la transición desde auditorías tradicionales centradas en cumplimiento hacia enfoques basados en riesgos, la revisión se planteó como objetivo analizar si la auditoría interna basada en riesgos, comparada con la auditoría tradicional, mejora la identificación de riesgos operacionales y la eficacia del control interno en instituciones financieras. Se realizó una revisión sistemática de publicaciones entre 2021 y 2026, localizadas en SCOPUS, Web of Science, SciELO y Google Académico, se incluyeron treinta artículos de acceso abierto distribuidos entre introducción, resultados y discusión, mientras la síntesis se efectuó mediante una matriz narrativa que organizó diseño, contexto, enfoque de auditoría, hallazgos, conclusiones y limitaciones. La evidencia mostró que la auditoría basada en riesgos favoreció la priorización de áreas críticas, la asignación diferenciada de recursos, el monitoreo oportuno y la integración entre auditoría, gestión de riesgos y control interno, aunque su eficacia dependió de la independencia del auditor, el respaldo directivo, la cultura de riesgo, la competencia profesional, la calidad de los datos y la infraestructura tecnológica, cabe resaltar que la mayoría de los estudios empleó diseños transversales y mediciones autorreportadas, por lo que la superioridad causal frente al enfoque tradicional no quedó demostrada de manera definitiva. En definitiva, la auditoría interna basada en riesgos presentó una mejora consistente en la identificación de riesgos operacionales y la eficacia del control interno, siempre que sus hallazgos se transformaran en controles, seguimiento y acciones correctivas verificables.
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Derechos de autor 2026 César Andrés Capuz Velasco
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