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Auditoría Operacional Basada en Riesgos en Establecimientos de Alojamiento Turístico: Una Guía Metodológica para el Sector Hotelero PYME de Neiva, Huila
The objective of this study is to propose a methodological guide for the implementation of Risk-Based Operational Auditing (RBOA) in hotels and lodging establishments in Neiva, Huila. The growth of the regional hotel supply has not been accompanied by structured internal control systems, which increases exposure to operational risks. Methodologically, the research adopts a qualitative approach with a descriptive scope, supported by a systematic literature review. The guide integrates the Committee of Sponsoring Organizations of the Treadway Commission model (COSO ERM 2017), the standards of the International Organization of Supreme Audit Institutions (INTOSAI), and the applicable Colombian regulations, including NTS-TS 002 and Law 2068 of 2020. It is structured into five sequential phases with instruments adapted to the reality of Small and Medium-Sized Enterprises (SMEs). As a result, nine critical processes are identified through an operational risk matrix, and an operational model focused on efficient risk management is developed. The state of the art incorporates 44 references organized into six thematic blocks, supporting a replicable and contextualized methodological proposal aimed at strengthening governance and internal control in the hotel sector of Huila.
