Implementación de un modelo de gestión financiera bajo el enfoque de administración de riesgos para la reducción de la morosidad en la Cooperativa de Ahorro y Credito Profuturo periodo 2014-2015

Abstract

the theme "IMPLEMENTATION OF A MODEL OF FINANCIAL MANAGEMENT, UNDER THE APPROACH TO MANAGEMENT OF RISK REDUCTION OF THE COOPERATIVA DE AHORRO LATE PROFUTURO CREDIT" demonstrates the importance of risk management, this subject will be established and will suggest new measures for the achievement of the objectives of the cooperative and the improvement of its internal control. Using the COSO methodology, through management of questionnaire and flowcharts in the areas with greater relevance, thanks to this study you could have certain findings, risks of system control, and shortcomings by the bad placement of the portfolio. Finally was granted a letter of comments and recommendations for senior management, which I hope is helpful for the fulfilment of the objectives and the development of the cooperative of Profuturo credit unions.