El objetivo de este artículo es exponer y esclarecer conceptos básicos de los riesgos e incentivar, en los directivos y miembros de las empresas, el aprendizaje, específicamente, de los riesgos empresariales. De igual forma se ha realizado un análisis histórico lógico para llegar hasta la gestión de riesgos contemporánea. Cómo principales guías se toman los documentos normativos del control interno, las normas de la gestión de riesgos y la literatura especializada en este tema. El desconocimiento de esta temática hace que los planes de riesgos empresariales posean problemas conceptuales que perjudican la gestión y prevención de riesgos en las organizaciones. AbstractThe objective of this article is to expose and clarify basic concepts of risks and to encourage, in the managers and members of the companies, the learning, specifically, of the business risks. Likewise, a logical historical analysis has been carried out to reach contemporary risk management. The main guidelines are the normative documents of the internal control, the norms of the risk management and the literature specialized in this subject. The ignorance of this issue makes the business risk plans have conceptual problems that harm the management and prevention of risks in organizations.
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