Evaluación financiera del riesgo crediticio aplicando el Método Basilea I y II, en la Cooperativa de Ahorro y Crédito Sisa Ñan Ltda., en la ciudad de Machachi, cantón Mejía, período comprendido 2013 – 2014

Abstract

It present evaluation financial of the risk credit applying the method Basel I and II, in the cooperative of saving and credit PILFER NAN Ltda., in the city of Machachi, canton Mejia, period understood 2013-2014, is has made with the purpose of know the situation of the institution in it relative to the control and management of risk credit. From the evaluation and analysis of the risks the institution is exposed that, proposes the use of methods suggested by the Basel I and II, the same agreement that incorporate substantive parameters involved in measuring the credit risk to generate acceptable level of confidence in depositors and the credibility of the financial institution according to the conditions of the domestic financial market. As a result of the evolution has been able to determine that the cooperative due to lack of knowledge has not employed efficient control and monitoring systems to identify risks in different lines of credit granted. This will be convenient that bodies of financial control in the country, as the Bank Board and Superintendent of Popular and solidary economy, increase in the financial system a regulatory process management, comprehensive management of risk, in order to prevent and to maintain a level of provisions of a technical patrimony proper, for the financial sector to provide quality services, mitigating those risks through an efficient control inner of them activities and operations in the system financial.