Análisis del riesgo crediticio a través de la metodología matriz de transición en la Cooperativa de Ahorro y Crédito Fernando Daquilema Ltda.

Abstract

The main objective was to analyse the credit risks through what is known as a transition matrix in order to strengthen the Integral Risk Management at “Fernando Daquilema” Cooperative Ltda., based on the requirements of models and monitoring procedures required by the regulatory banking authority, known as The Popular and Solidarity Superintendence (SEPS). In that respect, historic information was monthly gathered and compiled into the matrix, from the period March 2018-April 2019, this with the aim of finding the rate of improvement or detriment when measuring an obligation. The results found in the research included defining the present state of the financial organization, and after analysing its weaknesses it was recommended to reduce its operative costs in order to improve its cost effectiveness and efficiency. Additionally, there was also found a shortage of portfolio provisions by calculating the expected loss, hence it was suggested the revision of its internal regulations for granting credit with the view to reducing weaknesses in the process.