Evaluación de riesgos en la Cooperativa de Ahorro y Crédito Solidaria Ltda. - Gualaquiza en el periodo 2013-2014

Abstract

This thesis has as its purpose the creation of a operational risk mitigation plan for cooperatives, and it's focused on the BASILEA II and COSO ERM audit standard. The cooperative financial system, having a marked significance in Ecuador`s economy, requires a higher control and attention level. As a part of this better level of operational control, is necessary to create a risks administration system. This system has to identify, evaluate, measure and control every potential risk during the activities, achieving a minimization of risk operational. This thesis work has five chapters: Chapter I: It`s about the history of the cooperative system development and the general description of the cooperatives. Chapter II: It`s a resume of theoretical framework of financial risk, Ecuadorian audit regulations and the methodology used for this work. Chapter III: It describes the practical application of this work in the institution. Chapter IV: It shows a risk mitigation plan. And finally in the Chapter V: we present the conclusions and recommendations that were suggested after this investigation work.