Análisis y evaluación de factores de riesgos internos y externos para la colocación de créditos en la Cooperativa de Ahorro y Crédito “Jardín Azuayo”, y su incidencia en la competitividad institucional, de la oficina de Limón periodo 2017

Abstract

The following integral project named “Analysis and Evaluation of internal and external risk factors for the allocation of credits at the Savings and Credits Cooperative “Jardin Azuayo”, and their incidence in institutional competitivity at the Limon’s branch office during the 2017 period”, was done with the objective of contributing to society by providing it with trustworthy financial institutions, in this case being the Limon branch office of the Savings and Credits Cooperative “Jardin Azuayo”. An evaluation of the internal control system of the branch office was performed based in the Committee of Sponsoring Organizations Enterprise Risk Management (COSO ERM), using the questionnaire, flow diagram and interview methods. Afterwards, a report showing what were the internal and external risk factors that affected the allocation of credits in the analysed period was created, with the objective of recognising in what measure they affected the process. The research also focused on determining what is the importance that the risks found in the credit’s allocation process have in the competitivity of the branch office. This way, strategies that mitigate the risks of the office branch and improve its competitivity can be developed.