Procedimiento de gestión de riesgos como apoyo a la toma de decisiones.

Risk management plays an essential at the organizational level; its integrated management contributes to the process approach, to the best use of resources, minimizes costs, and it evidences a culture focused on the establishment of internal control. The paper depicts a risk management procedure builton the literature review and the application of cluster analysis to determine the stages and variables commonly used in precedent works, all that enriched with practical experience and approaches of specialists. It was obtained a risk management procedure, articulated to the legal framework, supported in a computer tool that promotes effective management and offers relevant information for decision making, as well as a questionnaire to evaluate the amount of risk management applied at the company. The usefulness and usability degree for users was measured using Iadov's Method. [ABSTRACT FROM AUTHOR]