Análisis del riesgo operativo de la Cooperativa de ahorro y crédito Unión Popular de la ciudad de Ambato, año 2022

Abstract

This research, entitled "Analysis of the operating risk of the Unión Popular Savings and Loan Cooperative of the city of Ambato, in the year 2022", consisted of evaluating the current situation of the entity based on the management of operating risk to identify the existing weaknesses and the level of risk through the application of the COSO II model, to propose recommendations or alternatives to reduce or mitigate the impact of operating risk. As for the research methodology, we used the deductive and inductive methods. The techniques applied were observation, interview, and survey. The interview with general management determined compliance with the legal regulations issued by the Superintendency of Popular and Solidarity Economy, resulting in 87.5% compliance with the established guidelines, demonstrating minimal deficiencies in internal controls. At the same time, the staff survey revealed defects and operational problems to propose possible solutions. The proposal consisted of analyzing the entity's operating risk, applying the COSO II model, thereby determining the weaknesses in the internal control systems, which were detailed in the findings sheets, which led to the preparation of the executive report detailing the primary deficiencies of the entity, as well as possible recommendations to mitigate the impact of the operational risk. It was concluded that the presentation of an executive report of the functional risk analysis would reveal the entity's weaknesses in risk management and the possible solutions to improve these negative aspects, for which it was suggested to follow up on the recommendations made to evaluate their effectiveness and application