Sede Azogues - Contabilidad y Auditoría
URI permanente para esta comunidadhttps://dspace.ucacue.edu.ec/handle/ucacue/78
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Examinando Sede Azogues - Contabilidad y Auditoría por Autor "0302267075"
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Ítem Acceso Abierto ROL DEL OFICIAL DE CUMPLIMIENTO DENTRO DE UN MODELO INTEGRADO DE COMPLIANCE EN ASEGURADORAS ECUATORIANAS(Universidad Católica de Cuenca., 2023) Quevedo Naspud, Fausto Patricio; Quevedo Barros, Manuel Rafael; 0302267075; ., .This article is framed in the culture of regulatory compliance in Ecuador insurance companies and the Compliance Officer's performance in the control programs dictated by the regulatory bodies. However, not all companies have an integrated model of Compliance Culture, so the following research problem is addressed: Does an integrated model of Compliance Culture govern Ecuadorian insurance companies through a compliance officer? Under a positivist paradigm, this research sustained a qualitative approach, applying comparative, deductive, and descriptive methods. Three variables were examined: Compliance Officer, Compliance Culture, and Risk Management. A survey was used as a research technique to implement improvement actions, with a questionnaire of 18 multiple-choice questions validated by experts, with a universe of 30 Insurance Companies in Ecuador. With a 5% margin of error and 95% confidence, a sample of 28 study subjects was determined. The most relevant data determine the importance of a Compliance Officer, the usefulness of having a Compliance model applied, and the correct management of risks. Therefore, employing an integrated compliance model demonstrates a proactive attitude to improve the compliance culture and strengthen the effectiveness of internal policies and controls. It is concluded that for better control, it is necessary to implement an integrated model of Compliance Culture in the Ecuadorian Insurance Companies operations.
