COMPLIANCE RISK MANAGEMENT WITH A FOCUS ON SHARED VALUES: APPLICATION IN A CASE STUDY IN CUBA
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| Natura: | Artículo científico |
| Lingua: | en |
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Universidad Nacional de Misiones
2023
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| _version_ | 1876444507295186944 |
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| author | Juan Antonio Plasencia Soler |
| author_facet | Juan Antonio Plasencia Soler |
| contents | COMPLIANCE RISK MANAGEMENT WITH A FOCUS ON SHARED VALUES: APPLICATION IN A CASE STUDY IN CUBA Juan Antonio Plasencia Soler Anna Bajo Sanjuán Fernando Marrero Delgado Miriam Nicado García Administración y Contabilidad Compliance Compliance risk Risk Management Organizational values Organizations that aspire to obtain long-term results must correctly manage compliance with laws, regulations, codes, international standards and best practices related to ethics and society's expectations. This research aims to development a procedure to manage compliance risks with a focus on organizational values. The paper includes the main stages of traditional risk analysis: analysis of the organizational context, identification of obligations, evaluation and assessment of compliance risks and their treatment through action plans. As the main novelty, the authors include a tool that allows the integration of the elements of the context, with the identified obligations, their associated risks and the ethical values shared by the organization, called CORVAL map. The results of the implementation of the procedure in the process of Production of Computer Services in an cuban entity allow to identify as main risks: illicit contractual relations, lack of knowledge of the code of conduct by the workers, affectations to the prestige of the organization and high rates of electric energy consumption, identifying the shared value Responsibility and its associated behavior, as the most influential principle in the mitigation of the risks of compliance of the process. 2023 artículo científico 1669-7634 https://www.redalyc.org/articulo.oa?id=357975013002 https://www.redalyc.org/journal/3579/357975013002/ https://www.redalyc.org/journal/3579/357975013002/html/ https://www.redalyc.org/journal/3579/357975013002/357975013002.epub https://www.redalyc.org/journal/3579/357975013002/movil https://doi.org/10.36995/j.visiondefuturo.2023.27.02.001.en en http://www.redalyc.org/revista.oa?id=3579 Revista Científica "Visión de Futuro" application/pdf Universidad Nacional de Misiones Revista Científica "Visión de Futuro" (Argentina) Num.2 Vol.27 |
| format | Artículo científico |
| id | redalyc_357975013002 |
| institution | Redalyc |
| language | en |
| publishDate | 2023 |
| publisher | Universidad Nacional de Misiones |
| spellingShingle | COMPLIANCE RISK MANAGEMENT WITH A FOCUS ON SHARED VALUES: APPLICATION IN A CASE STUDY IN CUBA Juan Antonio Plasencia Soler Administración y Contabilidad Compliance Compliance risk Risk Management Organizational values COMPLIANCE RISK MANAGEMENT WITH A FOCUS ON SHARED VALUES: APPLICATION IN A CASE STUDY IN CUBA Juan Antonio Plasencia Soler Anna Bajo Sanjuán Fernando Marrero Delgado Miriam Nicado García Administración y Contabilidad Compliance Compliance risk Risk Management Organizational values Organizations that aspire to obtain long-term results must correctly manage compliance with laws, regulations, codes, international standards and best practices related to ethics and society's expectations. This research aims to development a procedure to manage compliance risks with a focus on organizational values. The paper includes the main stages of traditional risk analysis: analysis of the organizational context, identification of obligations, evaluation and assessment of compliance risks and their treatment through action plans. As the main novelty, the authors include a tool that allows the integration of the elements of the context, with the identified obligations, their associated risks and the ethical values shared by the organization, called CORVAL map. The results of the implementation of the procedure in the process of Production of Computer Services in an cuban entity allow to identify as main risks: illicit contractual relations, lack of knowledge of the code of conduct by the workers, affectations to the prestige of the organization and high rates of electric energy consumption, identifying the shared value Responsibility and its associated behavior, as the most influential principle in the mitigation of the risks of compliance of the process. 2023 artículo científico 1669-7634 https://www.redalyc.org/articulo.oa?id=357975013002 https://www.redalyc.org/journal/3579/357975013002/ https://www.redalyc.org/journal/3579/357975013002/html/ https://www.redalyc.org/journal/3579/357975013002/357975013002.epub https://www.redalyc.org/journal/3579/357975013002/movil https://doi.org/10.36995/j.visiondefuturo.2023.27.02.001.en en http://www.redalyc.org/revista.oa?id=3579 Revista Científica "Visión de Futuro" application/pdf Universidad Nacional de Misiones Revista Científica "Visión de Futuro" (Argentina) Num.2 Vol.27 |
| title | COMPLIANCE RISK MANAGEMENT WITH A FOCUS ON SHARED VALUES: APPLICATION IN A CASE STUDY IN CUBA |
| topic | Administración y Contabilidad Compliance Compliance risk Risk Management Organizational values |
| url | https://www.redalyc.org/articulo.oa?id=357975013002 https://www.redalyc.org/journal/3579/357975013002/ https://www.redalyc.org/journal/3579/357975013002/html/ https://www.redalyc.org/journal/3579/357975013002/357975013002.epub https://www.redalyc.org/journal/3579/357975013002/movil https://doi.org/10.36995/j.visiondefuturo.2023.27.02.001.en |