Control interno y gestión de riesgos en el sector bancario: un análisis teórico de revisión sistemática
| Pages | 1-8 |
| Date | 01 January 2026 |
| Published date | 01 January 2026 |
| Author | Yeni Aburto Palomino,Hernán Dueñas Caillahua,Sonia Lidia Romero Vela |
| Subject Matter | Ciencias sociales |
Resumen
En un contexto financiero caracterizado por una creciente complejidad e incertidumbre, el control interno y la
gestión de riesgos se han convertido en pilares fundamentales para garantizar la sostenibilidad y eficiencia de las
instituciones bancarias públicas. Este artículo tiene como objetivo analizar teóricamente el impacto del control
interno en la gestión de riesgos dentro del sector bancario, tomando como referencia el caso del Banco de la
Nación del Perú. La investigación se desarrolló mediante un enfoque cualitativo de tipo teórico-documental,
guiado por el método PRISMA. Se identificaron 183 docum entos, de los cuales, tras aplicar criterios de inclusión
y exclusión, se seleccionaron 22 fuentes para el análisis final. Se aplicó un análisis documental comparativo, con
base en el modelo COSO (2013) y teorías como la Teoría de la Agencia, la Teoría General de Sistemas y la Teoría
del Manejo de Crisis. Los resultados revelan una brecha significativa entre la existencia formal de sistemas de
control interno y su implementación efectiva. Se evidencian deficiencias estructurales, falta de cultura
organizacional orientada al riesgo y una limitada incorporación de tecnologías. Además, se identifican obstáculos
como la resistencia al cambio, carencias en la form ación técnica del personal y débil articulación entre auditoría
y estrategia. Se concluye que un control interno eficaz debe ser dinámico, flexible y transversal, articulado con la
Control interno y gestión de riesgos en el
sector bancario: un análisis teórico de
revisión sistemática
Internal control and risk management in the banking
industry: A theoretical analysis of systematic review
Recibido: 20-02-2025 Aceptado: 16-05-2025
Yeni Aburto Palomino
https://orcid.org/0009-0000-2069-591X
aburtopalominoyeni2023@gmail.com
Universidad Nacional Mayor de San Marcos
Lima-Perú
Hernán Dueñas Caillahua
https://orcid.org/0009-0002-6447-315X
hernand28@hotmail.com
Universidad Nacional Mayor de San Marcos
Lima-Perú
Sonia Lidia Romero Vela
https://orcid.org/0000-0002-9403-410X
sromerove@unmsm.edu.pe
Universidad Nacional Mayor de San Marcos
Lima-Perú
2026. V6. N 1.
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