Diseño de un plan de mitigación del riesgo en la gestión financiera de la Cooperativa de Ahorro y Crédito “San Martín de Tisaleo Ltda.” para el periodo 2019 – 2024

Abstract

The following degree project proposes a risk mitigation plan for the Financial Management of the Cooperativa de Ahorro y Crédito San Martín de Tisaleo Ltda.; to quantify through the careful analysis of risk factors and based on the entity's macro processes and sub-processes, the impact of the risk probabilities that threaten the financial efficiency of the institution. This research work was developed using inductive - deductive, analytical - synthetic methods, with a qualitative-quantitative approach of cross-sectional design for the entire organization. We worked through different instruments for collecting information such as the interview, survey, and an observation sheet, applied to all the hierarchical levels of the entity. Thus achieving the identification of the main risks that have occurred and those with the most significant impact, with high occurrence possibilities, being able to apply the respective controls on time, and generating a culture of risk prevention within the institution. Because of the non-existent application in the entity, and by mandate of the Seps, the investigation determined that an operational risk treatment is necessary. Through this proposal, it is possible to identify the resources that the institution must allocate for potential losses in the event of high-frequency impacts on the processes carried out. In this way, the work contributes to a decrease in loss of resources for the organization, an adequate financial allocation against possible risks. It increases its level of compliance with control bodies.