Comprehensive Risk Audit Panorama such as Business and National Security Gear: A key documentary review

Abstract

The systematic review of corporate vulnerabilities, better known as risk auditing, contributes to and strengthens national security when it comes to cyberattacks, logistical issues, and even geopolitical tensions. This article presents a systematic narrative review of key documentation. Some of the relevant sources include the Secretariat of Risk Management, the Superintendency of Banks, and the Financial and Economic Analysis Unit. This review aims to demonstrate how corporate risk auditing impacts national security. Among the findings, we identified that cybersecurity is a fundamental part of the situation in December, where 32,339 compromised IP addresses were detected in 2024, according to EcuCERT. Furthermore, high-impact climate events required that operational continuity audits be integrated with reports from the Risk Management Secretariat. It is worth mentioning that between October 2024 and January 2025, 417 events were detected. Additionally, according to Circular SB-INRE-2024-0014-C, banks are required to audit their information technology and anti-money laundering controls. Likewise, Resolution UAFE-DG-2023-0689 indicates the obligated subjects, the introduction of the mandatory risk matrix, and finally, the Public and State Security Law mentions the legal framework for the findings to be shared with the Public and State Security Council. Thus, it is concluded that standardizing reporting formats and strengthening the auditor training process, especially in cybersecurity, are steps that must be taken to strengthen the country's resilience.