Análisis de riesgo en los procesos de crédito y cartera, de la Cooperativa de Ahorro y Crédito la Merced Cía. Ltda., y propuesta de su gestión mediante coso ERM

Abstract

This integration Project previous to obtaining the title of Certified Public Accountant Auditor, entitled “RISK ANALYSIS IN THE PROCESS OF CREDIT AND PORTFOLIO OF THE COOPERATIVE LA MERCED CIA. LTDA., AND A PROPOSAL FOR ITS MANAGEMENT BY COSO ERM”. The purpose of this integrative project to pose a proposal that will serve the credit and portfolio processes of the Cooperative, for a greater control of critical processes ensuring an efficient performance of operations. The credit and portfolio process of the Cooperative is exposed to risks owing to the nature of its activities that can cause economic or image losses, these can be derived from people, inefficient process or external events, therefore, having identified critical activities and managing them appropriately is substantial. Chapter 1 talk about the beginnings of cooperativism in Ecuador, laws and entities that regulate the sector, and then presents information from COOPERATIVE LA MERCED CIA. LTDA. Chapter 2 presents the theoretical structure applicable to the execution of this project. Chapter 3 includes the analysis of the credit and portfolio processes based on the COSO ERM, the evaluation results for each component, as well as analysis of the flowcharts and the internal control report. In chapter 4, we proceed to the realization of an improvement proposal for proper risk management by the Cooperative. In chapter 5, gives the conclusions, recommendations, detailing the entire procedure that sustains this project of the cooperative la Merced Cia. Ltda.