Diseño y propuesta de implementación de mapa de riesgos, plan de mitigación y auditoría basada en riesgos para el Departamento de Crédito de la Cooperativa de Ahorro y Crédito “La Dolorosa Ltda.” de la ciudad Eloy Alfaro (Durán) período 2016

Abstract

The correct identification and evaluation of the risks is a crucial element in the management of the companies, considering an increasingly competitive environment. The risk is an element consubstantial to the own organizational activity and with greater incidence in its different activities, where in the majority of the cases it is not possible to establish mechanisms for its complete elimination, reason why it is absolutely essential to manage it in an appropriate way . The Savings and Credit Cooperative "La Dolorosa Ltda." Was incorporated in the city of Duran, Province of Guayas, in 1964 and its business activity is mainly concentrated in the consumer and microcredit segments, followed by credit Housing and to a lesser extent in commercial loans. Microcredit is the most risky portfolio. The proposal was aimed at developing a Risk Mitigation Plan for the entity's Credit Department, based on the different information systems to identify activities or processes subject to risk. The risks were identified based on the processes and activities that are developed, the internal and external sources were identified, the level of importance, probability and impact was established, establishing values ranging from very low (1) to very high (5) that When calculating them, it is possible to determine the severity of the risk. The inherent risk was established by identifying the weaknesses, assessing them and placing them according to their level of severity (P * I). Control activities were established to efficiently face the risks, to re-evaluate them, determining the residual risk that is that which will remain after the responses to the risks have been developed, finally establishing the Mitigation Plan considering actions, responsible, timetable, resources and management indicators