Examen de Auditoría Integral al manejo de la administración de riesgos operativos en el proceso de colocación y recuperación de la Cartera de Crédito de la Cooperativa de Ahorro y Crédito Minga Ltda. Provincia Chimborazo cantón Riobamba, año 2013

Abstract

The Cooperative Movement Ecuadorian, and financial institutions in general, face regulatory and financial challenges which have to be given technical and timely manner. The needs are many, a heartfelt is the management of financial risks; and within this operational risk. The realization of this thesis was routed to the implementation of a comprehensive audit review of the operational risk management in the process of placement and retrieval Portfolio Credit Cooperative Savings and Credit Minga Ltda. Chimborazo Province Riobamba canton, year 2013, this work will provide the Cooperative a broader view of the scenarios that are facing the institution and its management against operational risk management in the laying and recovery of the loan portfolio in the financial field, in the structure internal control, compliance with laws and regulations. Well as the results of this review provide recommendations to the Cooperative Minga Ltda., Take necessary corrective actions to resolve the observations found during the execution of the Comprehensive audit and allow the cooperative to pursue the objectives and institutional goals efficiency, effectiveness and quality in all its processes.