Diseño de un plan de prevención de riesgo operativo para la Cooperativa de Ahorro y Crédito "Chibuleo” Ltda., de la ciudad de Riobamba, provincia de Chimborazo

Abstract

The desing of an operational risk prevention plan for the Cooperativa de Ahorro y Crédito "Chibuleo” Ltda., in Riobamba city, of Chimborazo Province, it was carried out with the purpose of establishing policies, procedures, recording of operational risk events, through which the entiry can identify, measure, control and monitor said risks. A compilation of the information was applied in the COAC to identify the operational risks of each area. To get the data collection in order to develop the present proposal were applied questionnaires to the staff of the institution and an interview to the managers of it. The COAC does not have an organizational culture; consequently the institution will incur financial losses that could put the stability at risk. There is no adequate administration of credit policies, the result of an acute liquidity crisis. There are also mistakes that are difficult to detect on a timely basis, suggesting that internal control is weak. The operational risk prevention plan will serve the authorities to improve the administrative management that allows to achieve efficient and effective performance of their operations and that can also establish risk control and prevention procedures to safeguard the technological, human and financial resources of the entity.