El riesgo operacional y su incidencia en la rentabilidad de la empresa Financi Group Cía. Ltda. de la ciudad de Riobamba

Abstract

This research work was developed with the main objective of designing an operational risk matrix for the company Financi Group, to improve and control the processes developed in the company and thus comply with the regulations of the control agencies. To develop this research, a mixed approach methodology was used, with a descriptive level, based on a documentary and field design where different techniques such as interview, observation, and survey for internal and external customers of the company were applied using the respective instruments. In this way, a diagnosis of operational risk in the company was determined, identifying the main risk events that have occurred and may occur as a result of the different activities and processes inherent to the company. As main results, a total of seventy-four risk events were identified, which are controlled through control activities, in some cases efficient and others reaching only 30% effectiveness. With these results, it was possible to conduct a risk matrix design for the company, identifying its risk levels and the probability of their occurrence for three-month periods. Thus, concluding that the proposal of an operational risk matrix for the company Financi Group manages to identify all the processes conducted in the company and can help its risk management by avoiding economic losses for the company and its customers in addition to complying with national regulations. Therefore, the use of this document is recommended as the conceptual methodological basis for the company and its presentation to the control entities