Diseño de un Sistema de Administración Integral de Riesgos de la Cooperativa de Ahorro y Crédito Minga Ltda., del cantón Riobamba, provincia de Chimborazo

Abstract

The present research work aims to develop an Integral Risk Management System of the Credit Union Minga Ltda. of canton Riobamba in order to identify, measure, control and monitor the risks to which it is exposed. The Risk Management today is considered a fundamental part in the administration and in the process of decision making, the Superintendence of Popular and Solidarity Economy as a control body requires that the Risk Unit is implemented, according to the segment in which the cooperative is located only requires a Risk administrator is appointed. By economic factors the cooperative is not able to recruit a suitable person with knowledge in the risk area. As a financial intermediation Institution, its main activity focuses on the recruitment and placement of money, finding exposed to greater risks affecting liquidity and credit. Integral Risk Management System begins with the identification that leads to recognize, understand the risks involved and should be an ongoing process. The measurement step in which the methodology will quantify the impact of each risk is established. The following stages of control and monitoring are focalized on the establishment of actions to reduce the impact and minimize losses through the establishment of policies and strategies. It is recommended to implement the system of administration of risks that establishes the methodology and requires the creation of manuals, to facilitate the information compilation the cooperative must include a module in the computer system.