Gestión integral de riesgos, con énfasis al riesgo de crédito de la Cooperativa de Ahorro y Crédito Riobamba limitada en base a la Norma ISO 31000:2009 de gestión de riesgos

Abstract

The present research work Integral Risk Management with Emphasis on Credit Risk of the ”Cooperativa de Ahorro Y Crédito Riobamba Ltda”, aimed to provide a methodological guide for the Comprehensive Management of Credit Risks based on the ISO 31000: 2009 standard. The methodology used is based on the application of surveys in the institution's credit area. Additionally, an analysis of the structure and risk management system was carried out using the process flow diagram. It was determined that the institution lacks standardized protocols and an effective methodology to avoid or mitigate the effects and impact in the case of a risky event protocol. The proposal focuses on developing a Management Manual that adequately guides the administration of Credit Risk according to the content of the ISO 31000: 2009 standards, the implementation of the proposal developed a control and prevention environment, the product of the analysis of the internal and external information made up of all the agents responsible for the process and defining their functions through a flowchart and structural organization chart as established in the requirement of the Regulation. It was concluded that Comprehensive Risk Management is a strategic element for organizations, it supposes a competitive advantage in the market since the organization has adopted a culture of risk prevention reducing the maximum of its negative effects on results.