Metodología para la evaluación del riesgo operacional: control y mitigación, aplicado a la Cooperativa Sumac Llacta Ltda., matriz Riobamba, provincia de Chimborazo, 2017

Abstract

The present research is a methodology for the assessment of operational risk, applied to Cooperativa de Ahorro y Crédito Sumac Llacta Ltda., with the aim of reducing the financial losses derived from poor management and risk events. For the analysis and evaluation of the problem, techniques such as; interviews and surveys were applied to managerial, executive, and operational staff which made it possible to determine that the entity does not have an effective policy in the risk management of its operational processes. In addition to the lack of identification, measurement, quantification, and prioritization of operational risk events at the departmental level, to ensure compliance with the regulations stipulated by the Superintendency of Popular and Solidarity Economy for the financial sector and involving their internal actors in their control and mitigation. The proposal describes the structure of the process map of the operational unit, the identification of segmented activities at risk in the threads of the vulnerable areas; Window, Credit and Portfolio Recovery. To assess the factors and events of their origin according to its impact and probability, an action plan was achieved. It resulted in the creation of at risk culture that favored the implementation of processes, standards an internal policies of the Cooperative, reducing its risk profile of partially to minimum, and helping to monitor the risk exposures; current and future.