Contabilidad y Auditoría

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Author: search.filters.author.Criollo Criollo, Jeannette AlexandraSubject: search.filters.subject.RIESGO OPERATIVO

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    El riesgo operativo y la liquidez en el área de créditos de la Cooperativa de Ahorro y Crédito Indígena SAC Ltda., de la ciudad de Ambato
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2016-11) Criollo Criollo, Jeannette Alexandra; DT - Bonilla Córdova, Eddit Margoth
    The research work has the fundamental purpose of responding to the problem detected the same as is: "The operational risk, and liquidity in the credit area of the Cooperativa de Ahorro y Crédito Indígena SAC Ltda., the city of Ambato" for which it is to determine operational risk factors present in the institution and liquidity levels. The failures and shortcomings in the process of lending and human talent are the factors of operational risk more financial and monetary impact they have had in the cooperative, besides the weak internal control carried out in the credit department and the need ongoing training of human talent, have caused that such risk can not be mitigated and therefore liquidity levels in the affected institution as well as the monthly amount of loans. This research project aims to contribute to operational risk management, through the development of a matrix that allows the identification, measurement, control, mitigation and monitoring of risks to reduce the likelihood and impact of risk and its financial effect in the institution, enabling the formulation of necessary internal controls and delegation of officials responsible for ensuring proper compliance with control measures and the proposed goals and targets.