Análisis y evaluación de la gestión de riegos, aplicado al Departamento de Crédito de la Cooperativa de Ahorro y Crédito San José S. J. período 2015

Abstract

The present research work ANALYSIS AND EVALUATION OF RISK MANAGEMENT, APPLIED TO THE CREDIT DEPARTMENT AT THE SAVINGS COOPERATIVE SAN JOSÉ S.J., PERIOD 2015, exposes the importance of risk management to identify events that affect the cooperative and so give answer (reduce, avoiding, transfer and accept); in order to meet institutional goals and improve decision making in senior management. Risk management is applied COSO II ERM (Administration of Risks) through its eight components (environment control, goal setting, identification of events, risk assessment in response, activities of control, information and communication, supervision and monitoring); through questionnaire and flow charts in strategic areas of the cooperative, interviews with departmental heads, review and analysis of the correct application of laws, rules and regulations issued by the supervisory body and internal rules of the cooperative; with this analysis and evaluation weaknesses and weaknesses were identified in the internal control system, incompliance with internal regulations, credit risk, among others. Subsequently a high direction report will be provided, where will be designed a Matrix of Strategies to improve management and mitigation of risks with the aim of providing viable strategies to achieve growth and the sustainability of the San José S.J. cooperative, in the cooperative sector.