Evaluación del riesgo de la cartera de crédito de la Cooperativa de Ahorro y Crédito “29 de Octubre” de la ciudad de Riobamba, provincia de Chimborazo, periodo 2017

Abstract

The main objective of this research is to evaluate the risk of the COAC loan portfolio October 29, Riobamba agency 2017 period; in order to improve credit granting processes with efficiency, effectiveness and economy. For the development of the investigation, the quantitative and qualitative approach was applied, examining the data in numerical way with the application of indicators for the risk assessment and certain qualities of the credit granting process, as well as the deductive and inductive methods and surveys applied to the officials of the department of credits and research techniques such as the interview applied to the head of agency and operations, which were used for the collection of relevant information around the identified problem, said evaluation was carried out in three phases: analysis of the current credit cycle, the determination of critical points in the credit granting processes with the elaboration of flowcharts, in parallel to this the evaluation of the credit granting processes was carried out with the application of the internal control questionnaires, product of this evaluation a report was submitted In the end, in which the most relevant weaknesses such as the outdating of the manuals and credit policies, the lack of an internal regulation that provides rigor to the credit process are disclosed. Late payment rate higher than defined in internal policies and an obvious failure to observe the regulations issued by the financial system, for which recommendations have been provided to counteract these weaknesses, which will provide COAC with tools that contribute to a successful decision of decisions in credit management.