El riesgo operativo y legal para minimizar pérdidas financieras en la Cooperativa de Ahorro y Crédito Minga ltda., 2019

ABSTRACT This project was developed in the Minga Ltda Savings and Credit Cooperative., headquarters in the city of Riobamba; its objective is to evaluate the operational and legal risk to minimize financial losses in the Minga Ltda Savings and Credit Cooperative., 2019, it was possible to create a risk matrix using the inductive method that allows identifying the critical areas for the development of this research, the information was obtained from various sources such as interviews conducted with the principal officers of the cooperative, as well as surveys conducted with other employees of the entity, and other sources such as observation and documentary. This research was carried out in three stages; in the first stage, the preliminary knowledge of the entity was carried out, which consists of carrying out a diagnosis of the entity to know the vulnerable areas. Subsequently, the second stage consisted of evaluating internal control based on the coso II model., the questionnaire was developed based on eight components as determined by this model. Finally, as a third stage, a risk matrix was made in which the risks detected during the investigation process are evidenced. After conducting the investigation, a conclusion was reached that the entity has a deficiency in personnel hiring and has a deficiency in the procedures; that is, it does not have for all the areas to increase the possible risks. Keywords: Operational risk, legal risk, coso II, procedures, internal control, consequence, impact. Reviewed by: Mgs. Hugo Romero ENGLISH PROFESSOR c.c. 0603156258 INTRODUCCIÓN

• Autor principal: Jose Vinicio, Cacuango Lema (author)
• Formato: bachelorThesis
• Idioma: spa
• Publicado em: 2021
• Assuntos: Riesgo operativo; riesgo legal; consecuencia
• Acesso em linha: http://dspace.unach.edu.ec/handle/51000/7936