DIAGNÓSTICO DE LOS FACTORES DE RIESGA OPERATIVO DE LAS COOPERATIVAS DE AHORRO Y CRÉDITOS DE LOJA. UN ANÁLISIS DE SEGMENTOS.

Abstract

Risk is part of the nature of commercial, economic and financial activities; However, the issue is the identification, measurement and administration in the management of risk factors, drafting and financial security. Its management is important for the development of internal controls, the reduction of losses due to fraud, operational errors and external events; That is, it requires the linking of personnel and financial resources. Therefore, the present work is limited to the study of the Savings and Credit Cooperatives (COAC) constituted in the city of Loja; with the purpose of performing an analysis of operational risk factors, which allows identifying the most frequent loss events in which the COACs are exposed in the execution of their activities; As well as, the adequate measures to mitigate their impact and avoid affecting their financial stability. The development of the paper is carried out, through an empirical-analytical approach, since, it deals with the reality of the facts that are observable, quantifiable and measurable; also, research techniques are applied, such as the survey with precise questions that allow us to appreciate the situation of each entity; In addition, the theoretical platforms are determined on issues related to operational risk, their correct administration, the growing importance that influences the structure of control systems. Finally, the conclusions and recommendations that improve the quality of the processes and the administration of risk factors are shown.