Proyecto de creación de la unidad de gestión de riesgos en la Cooperativa de Ahorro y Crédito “San Jorge” Ltda., de la ciudad de Riobamba, provincia de Chimborazo

Abstract

Once the main problems were analyzed that produce the absence of a unit that controls several risks, it was determined the importance to make the present study, considering that the risk is the possibility that it be produced a generator fact of loss that affect the economic value of the entity. The main objective of this work is the elaboration of a creation Project of a Unit of Risk Management to base the adequate and opportune decision taking, by means of the visualization and mitigation of risks in the Savings and Loan or Credit Union “San Jorge”. It was used the quasi experimental design, the inductive-deductive methods, and descriptive and hypothetical-deductive methods, it was applied the following techniques: observation, surveys and interviews, and it was worked with all the linked officials in risk management; the creation of this unit answers to the need to identify, measure, control-mitigate and monitor the risks, through the utilization of policies, processes, procedures, methodologies and strategies. In conclusion, the Saving and Loan or Credit Union “San Jorge” must create the Unit of Risk Management, since an efficient administration of the same allows to the entities reducing economic-financial losses; meanwhile the handbook helps to identify the activities and functions that must be accomplished in a right, opportune and consistent form.