Internal Control Strategies for Risk Management in Higher Education

Abstract

This article examines the effectiveness of internal control systems in risk management in higher education institutions, comparing Colombia's Integrated Planning and Management Model (MIPG) with Mexico's Integrated Internal Control Framework. Through a bibliometric analysis of 31 articles and the use of the R Studio software and its Bibliometrix library, the main approaches and challenges in the implementation of these systems are identified. It is a cross-sectional study, with an exploratory approach, among the results were concepts related to accreditation and standards, which reflect the concern for quality in current higher education. In this sense, and according to Kaiser et al. (2022), in recent decades, higher education has grown to become an important sector in many societies, having an enormous impact on today's knowledge societies and being increasingly influenced. The implementation of internal control systems, aligned with regulatory frameworks such as Decree 1499 of 2017 and Decree 648 of 2017 in Colombia, has made it possible to strengthen transparency and administrative efficiency in higher education institutions, thus improving their capacity for accountability and compliance with quality standards of digitalization in institutional efficiency.