Analisis de la evaluación al Sistema de Administración de Riesgo Operativo SARO de acuerdo con la norma internacional de auditoria NIA 230

The following work was born from the idea of wanting to know what the SARO Operational Risk Management System and how it is composed. Since it was always of great interest to know how the companies assumed the risks entities and how they counteract them. On this occasion, the elements that make up the SARO Operational Risk Management System Since they are those that are not only the backbone of the system but also dictate the guidelines to be followed to make sense of the evaluation of the system Studying the above, there was also the question of whether there was a way to determine whether the system implemented in each entity was The idea of studying the Standards was therefore born. NIAS International Auditing Standards which, upon review, each concluded that an evaluation could not be effective without the knowledge have as a guide a specific ISA International Standard on Auditing