Gestión de riesgo empresarial al sistema de crédito de la Cooperativa Ahorro y Crédito ETAPA

Abstract

In the thesis draft previous obtain thetitle of Public Accountant Auditor, we will develop the theme "Enterprise Risk Management System to Credit Cooperative Savings and Credit ETAPA”, it which will give us the guidelines to achieve our overall objective that is to evaluate the risk in the credit system of the cooperative by establishing a global view of potential risks presented in a matrix of the global inherent risk, starting with the establishment of strategic goals and related objectives; in order to identify potential events be they negative and positive, later to evaluate them and establish appropriate controls to each kind of risk. This present dissertation begins with a brief description of the Cooperative to the background of its organizational structure, continuing with the conceptual framework that will allow us to develop the business management process through a base taken the COSO ERM, which will help us comprehensively identify potential risk events within the credit system, evaluation, classification and analysis of controls to combat further help us provide conclusions and recommendations that we could then come to have concluded our investigation.