{"version":"1.0","provider_name":"Auren Germany","provider_url":"https:\/\/auren.com\/cl","author_name":"Auren Chile","author_url":"https:\/\/auren.com\/cl\/author\/auren_cl\/","title":"El control interno - Auren Chile","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"u28x2JloSM\"><a href=\"https:\/\/auren.com\/cl\/blog\/el-control-interno\/\">El control interno<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/auren.com\/cl\/blog\/el-control-interno\/embed\/#?secret=u28x2JloSM\" width=\"600\" height=\"338\" title=\"\u00abEl control interno\u00bb \u2014 Auren Germany\" data-secret=\"u28x2JloSM\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/auren.com\/cl\/wp-includes\/js\/wp-embed.min.js\n<\/script>\n","thumbnail_url":"https:\/\/auren.com\/cl\/wp-content\/uploads\/2018\/01\/180117-el-control-interno-imagen-2.jpg","thumbnail_width":1920,"thumbnail_height":655,"description":"El Comittee of Sponsoring Organization of the Treadway Comission public\u00f3 en 2004 el&nbsp;Marco Integrado de Gesti\u00f3n de Riesgos Empresariales, que ha ido revisando a lo largo del tiempo (la \u00faltima revisi\u00f3n, COSO III, data de 2013). Debido a los cambios en la complejidad de los riegos, a la aparici\u00f3n de nuevos riesgos y al mejor conocimiento y supervisi\u00f3n de la gesti\u00f3n del riesgo por parte de los \u00f3rganos de administraci\u00f3n, el Comit\u00e9 ha realizado una nueva actualizaci\u00f3n de la publicaci\u00f3n de 2004. El documento, denominado&nbsp;Enterprise Risk Management-Integrating with Strategy and Performance&nbsp;(COSO ERM 2017), destaca la importancia de considerar el riesgo tanto en el proceso de establecimiento de la estrategia como durante su desarrollo."}