Evaluación del riesgo operativo basado en el COSO ERM en la cooperativa de ahorro y crédito "Virgen del Cisne" agencia San Felipe de la parroquia Eloy Alfaro del cantón Latacunga, provincia de Cotopaxi en el año 2018.
The cooperative system, having a marked significance in the Ecuadorian economy through the granting of credits, requires a higher level of attention and control. Because granting a loan part of a process where it is evident that in most cooperatives the advisors must meet as an institutional objecti...
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| Format: | bachelorThesis |
| Langue: | spa |
| Publié: |
2020
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| Accès en ligne: | http://repositorio.utc.edu.ec/handle/27000/5776 |
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Ajouter un tag | Résumé: | The cooperative system, having a marked significance in the Ecuadorian economy through the granting of credits, requires a higher level of attention and control. Because granting a loan part of a process where it is evident that in most cooperatives the advisors must meet as an institutional objective with a goal that is largely not achieved due to factors such as lack of policies and norms; For this reason, the purpose of this project was to evaluate the operational risk in the credit department based on the COSM ERM within the Savings and Credit Cooperative “Virgen del Cisne”, understanding that this type of risk faces every company due to events derived from failures or inadequacies in the processes, people, information technology and external events allowing the identification, evaluation and control of risks and thus mitigate them. Within the applied methodology, bibliographic techniques and field techniques were used, such as the application of a questionnaire to the Credit Adviser of the Cooperative; From the information collected, it was possible to determine the main risks that were subsequently transferred to a parent company, resulting in the following risks: non-compliance with the performance objectives, that is, the amounts in loan placement, lack of improvements to develop the credit process, late responses to the identified risks and the absence of an active participation of all the members of the area to analyze the effective alternatives to the risks found, which in the future could have serious consequences for the economic stability of the cooperative. |
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