Speed and persistence of risk in pandemic and the roadmap for return

Authors

DOI:

https://doi.org/10.15381/quipu.v28i57.17921

Keywords:

Risk management, individual protection, pandemic, persistence, speed

Abstract

Objective: Make a theoretical-practical review of the speed and persistence of pandemic risk and the return roadmap. Method: Non-experimental and descriptive study. Management articles and models published in indexed scientific journals and regulatory institutions were analyzed; as well as articles published by worldwide leading consulting firms. Results: It was observed that the risk management has been studying and incorporating new variables, such as speed and persistence (related with time). Conclusions: Concerning to the theoretical part it concluded that including in the analysis of risk management, the variables of speed and persistence, becomes highly important in a COVID-19 environment. In the practical part, a proposal for actions is presented in order to organizations return to their operations in the midst of this pandemic.

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Author Biographies

  • Armando Manuel Villacorta Cavero, Universidad Nacional Mayor de San Marcos. Lima, Peru

    Doctorate candidate in the UNMSM Accounting Doctorate, Master in Philosophy from the Maastricht School of Management in the Netherlands, Master in Computer Science from the Pontificia Universidad Católica del Perú. Public Accountant and Bachelor of Administration from the Pontificia Universidad Católica del Perú. Certified Internal Auditor (CIA) - Florida (USA), Certified Risk Management Assurance Auditor (CRMA) - Florida (USA), Financial System Auditor (CFSA) - Florida (USA), Certified Government Auditor (CGAP) - Florida (USA) ), Certified Self-Control Auditor (CCSA) - Florida USA. Certified in IFRS and NIAS (ICAEW) UK. Professional experience in the areas of audit, internal control, risk management and finance. Consulting Partner at ECOVIS International and Peru.

  • Juan Carlos Orellano Antúnez, Universidad Nacional Mayor de San Marcos. Lima, Peru

    Doctor Candidate at UNMSM, Master in Business Administration for Executives - PAD University of Piura, Tax Specialist from the University of Lima and Public Accountant from UNMSM. Partner of Oreant Group, General Manager, Administration and Finance Manager, accountant and consultant with more than 20 years of professional experience working in multinational and local companies (Peru, Chile, Ecuador and Colombia), IDB-SNI consultant in management systems of the quality. Member of the Technical Investigation Commission of the Inter-American Accounting Association, director of the Center for Social Responsibility of the Faculty of Accounting Sciences of the UNMSM, Past. Director of the Association of Public Accountants of Lima, Past member of the Administration and Finance Committee of the Inter-American Accounting Association. He teaches his specialty at the graduate, undergraduate and / or MBA level at ESAN, URP, IPAE, UNI, UNMSM and others.

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Published

2020-08-31

Issue

Vol. 28 No. 57 (2020)

Section

Original papers

License

Copyright (c) 2020 Armando Manuel Villacorta Cavero, Juan Carlos Orellano Antúnez

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

AUTHORS RETAIN THEIR RIGHTS:

a. Authors retain their trade mark rights and patent, and also on any process or procedure described in the article.

b. Authors retain their right to share, copy, distribute, perform and publicly communicate their article (eg, to place their article in an institutional repository or publish it in a book), with an acknowledgment of its initial publication in Quipukamayoc .

c. Authors retain theirs right to make a subsequent publication of their work, to use the article or any part thereof (eg a compilation of his papers, lecture notes, thesis, or a book), always indicating the source of publication (the originator of the work, journal, volume, number and date).

How to Cite

Villacorta Cavero, A. M., & Orellano Antúnez, J. C. (2020). Speed and persistence of risk in pandemic and the roadmap for return. Quipukamayoc, 28(57), 9-15. https://doi.org/10.15381/quipu.v28i57.17921