Within the line of studies of the nature of risks and their conceptual aspects, the following works stand out: Wide- man (1992), Bernstein (1997), De Meyer et al. (2002) and Perminova et al. (2008). Basically they deal with aspects of risks and their relationship with uncertainty, their effects and implications for project results, considering the ambiguities and variability, among other issues that constitute the bases of understanding this concept.