Evaluación del proceso de calificación de activos de riesgos en la cooperativa de ahorro y crédito unión ferroviaria ecuatoriana ltda., año 2023

Abstract

The Cooperativa de Ahorro y Crédito Unión Ferroviaria Ecuatoriana is a segment 5 entity that presents difficulties at the time of rating its risk assets, because it does not have an updated manual to perform this procedure and at the same time it is going through a time of change of administration, which makes it difficult for its staff to be trained and informed about the current regulations concerning the rating of assets, therefore, the objective of the research was to evaluate the process of rating risk assets in the Cooperativa de Ahorro y Crédito Unión Ferroviaria Ecuatoriana Ltda, for the year 2023. The research methodology applied was a mixed approach; the level of research was descriptive, and the techniques and instruments used were the interview with the agency manager and the surveys focused on the administrative and operational personnel of the Cooperativa de Ahorro y Crédito Unión Ferroviaria Ecuatoriana. Through the methodology implemented, it was determined that the financial institution needs to perform an evaluation of the risk asset rating process to minimize the risk of loss in its assets and that the cooperative complies with the current regulations issued by the Monetary and Financial Policy and Regulation Board. It was concluded that the information obtained in the theoretical framework was useful for the development of the evaluation of the asset rating process and, in addition, that the cooperative has a high proportion of unproductive assets together with a lack of communication and training to the personnel regarding the rating of risk assets.