Modelo de gestión de riesgos operativos en el área de crédito de la Cooperativa de Ahorro y Crédito Tena Ltda., agencia matriz

Abstract

This work aims to propose a risk management model to reduce the operational risks generated in the credit area of the Cooperativa de Ahorro y Crédito Tena Ltda., parent agency. This model will allow identifying, evaluating, and reducing the risks detected in this area. The research methodology includes techniques such as observation sheets, interviews, surveys, and documentary analysis of 90 credit files with an E-risk rating. In addition, the financial statements provided essential information for data collection. Then, the collected information allowed a horizontal and vertical analysis of each account during 2017, 2018, 2019 and 2020. From this stage, it was possible to determine that the credit portfolio suffered a deficit in its participation in the total assets and the increase in the level of provisions for past-due portfolios, causing a loss of 1,622,041.83, directly affecting the institution's profits. As a result, it was concluded that the institution lacks an operational risk management model, which has generated an increase in provisions during the years of study, so this operational risk management model, based on the COSO III internal control model, is proposed. This model offers the possibility of getting a global vision of all activities, from the determination of an organizational philosophy establishing a pleasant, quality and committed internal environment, increasing the ability to take advantage of the opportunity, and establishing value for its stakeholders in addition to providing practical instruments for better management of credit technology, achieving institutional goals and objectives.