Dear readers, we present the second issue of the Sapienthia Technological Magazine, digital version.

In this second issue we present five articles that delve into various aspects of management, referring to risk management,

 The first work presents an analysis about the application of the components of the COSO III methodology in the risk management of technological educational institutions.

The second work carries out a bibliographic review of different topics of business management. As criteria for the documentary analysis, referential factors for business management were used, such as decision making, business intelligence, business architecture, business management systems, and human talent.

The third work deals with a gender approach, professional training, competence as a psychological configuration and professional performance as a concretion of said competence, the professional performance of the executive secretaries of the province of Manabí.

 The fourth paper analyzes, in the context of the COVID-19 pandemic, the recognition of the positive impact on the school environment of active listening to musical resources preselected by students. The correlational-descriptive study concludes that teaching linked to active listening strategies for musical resources encourages students' interest and school performance.

The fifth paper addresses the issue of educational quality management with a process approach at the Almirante Illingworth Technological Institute. As results, it provides reflections on the internal self-assessment processes based on the quality standards of the CACES External Assessment Model.