Diseño de una metodología para la gestión del riesgo operativo en la Cooperativa de Ahorro y Crédito ETAPA. Período 2021

Abstract

The decision to address the present study, with the theme: "Design of a methodology for Operational Risk Management in ETAPA Savings and Loan Cooperative", responds to the increasingly pressing concern on operational risk management issues, since it has presented a weak management in the different areas. The general objective is to design a methodology for the management of Operational Risk, providing senior management with a management tool with which it is possible to provide timely information to reduce negative impacts and establish action plans, improve decision making and provide an efficient and effective service to members. The methodology used to identify and assess the operating risk of the cooperatives was based on two elements: first, through the current SEPS regulations for measuring risk, which in turn are aligned with the COSO ERM, which includes the application of a questionnaire prepared under the principles and components contemplated in the control instrument. In addition, the probability of occurrence and impact of each of the risks identified during fiscal year 2021 was assessed in order to determine the possible deficiencies in the execution of macro-processes, processes and procedures necessary to manage the operational risk.