La gobernanza y su influencia en los riesgos financieros del sistema de cooperativista, segmento 1, Riobamba 2016.

Abstract

This current research entitled "Governance and its Influence on Financial Risks of the Cooperative System, Segment I, Riobamba 2016" oriented the research processes to the analysis of the correlation between governance and the rating of financial risks of financial entities subject to study. Therefore, the researcher carried out an analysis of the financial risk ratings reached by each entity during the study period, as well as the financial indicators. By using research papers designed by the author based on the analysis of the theoretical framework and the Governance Manual of the International Consulting Consortium (2016), field activities were carried out for its application. By quantifying the levels of governance, it was established that the COAC Oscus Ltd. has the highest level of governance from the population studied, while the COAC Riobamba Ltd. has the lowest level. Regarding the verification of the hypothesis, by analyzing the correlation based on the Pearson correlation coefficient demonstrated that the Governance processes, concerning the complementary standards applicable to credit and savings cooperatives influenced the level of financial risks. Finally, a set of strategies was proposed in order to improve the rating of financial risks, by implementing more efficient governance processes taking into account the normative and regulatory point of view, around the Supervisory Boards.