Reingeniería del manual de riesgo de crédito, en la Cooperativa de Ahorro y Crédito “Riobamba Ltda.”, año 2013, con el fin de fortalecer la gestión de riesgo crediticio institucional

Abstract

The present research identifies the parameters in the development of the reengineering of the risk manual for the "Riobamba Ltda." Credit Union, in order to strengthen institutional credit risk management, identifying the need to update a new The evaluation of the existing credit risk manual, as well as the determination of the difficulties of the activities of the credit placement process, was carried out based on the results obtained. a management tool that will allow the identification, measurement, control and monitoring of credit risk exposures and expected losses to maintain an adequate coverage of provisions, so that mitigation mechanisms are proposed to monitor the level of exposure of credit risks to the organization, whether the present investigation is oriented towards a process of improvement and adjustment in the provisional procedure elaborated for the general improvement of the cooperative