La gestión de riesgo empresarial (GRE) es un enfoque de gobierno estructurado y coordinado que abarca toda la empresa con el fin de identificar, cuantificar, responder y vigilar las consecuencias de eventos potenciales. Implementada por la gerencia, la GRE es evaluada por los auditores internos con respecto a su eficacia y eficiencia.
Contempla un enfoque más amplio y maneja riesgos y oportunidades que afectan la creación o preservación del valor de la organización, se define como un proceso, efectuado por el consejo de dirección, gerencia y demás personal de una entidad; aplicado en un marco estratégico y a través de la empresa; diseñado para identificar eventos potenciales que puedan afectar a la entidad para manejar riesgos que estén dentro de lo aceptable con el fin de brindar aseguramiento razonable respecto del logro de los objetivos de la entidad.
Al respeto la firma KPMG, red de firmas multidisciplinarias que proveen servicios de Auditoría, Impuestos y Asesoría realizó una encuesta donde encontró que en México las organizaciones ya hablan del tema y, en empresas medianas y grandes, han realizado esfuerzos de implementación en algunos casos.
Sin embargo, para poder eficientar esta gestión en las empresas nacionales hace falta:
- Los empresarios y consejeros del país se limitan a creer que los riesgos son temas financieros y administrativos. Aspectos estratégicos, operativos, ambientales, sociales y regulatorios aún no están en su lista de riesgos críticos de negocio.
- Las organizaciones, al no tener claridad de lo que buscan en el mediano y largo plazo, están imposibilitadas a aceptar/identificar obstáculos que afecten su permanencia, supervivencia y crecimiento en dichos periodos.
- En un alto porcentaje, las personas encargadas de prevenir riesgos no tienen educación/experiencia en la gestión de los mismos ni en marcos de control, lo que limita su impacto en prevención
- Los Consejos, Comités y órganos de gobierno empresarial operan con una visión demasiado operativa, reduciendo de esta forma su vocación natural y responsabilidad de supervisión. Temas como definición de estrategia, supervisión continua, manejo de indicadores clave y de alto nivel, aún no forman parte de su operación
Es importante tomar en cuenta la totalidad de la empresa y tener planes a largo plazo para así tener una estrategia sólida con la cual se puedan prevenir los riesgos, que den seguridad de crecimiento y perdurabilidad.
Adriana Maass
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