Metodologías aplicadas para gestionar el riesgo de fraude en las cooperativas de ahorro y crédito de la Provincia de Loja. Año 2021.

Abstract

Abstract: The risk of fraud has been drastically affecting the financial market, affecting these institutions considerably and leading them to seek ways to mitigate these threats, for this reason, the study aimed to analyze the methodology to manage the risk of fraud by the Savings and Credit Cooperatives of the province of Loja during the year 2021, for which a research method with a quantitative approach, descriptive and non-experimental design was used. For the collection of information, the survey technique was used, which was applied to 8 managers of financial institutions, obtaining as a result that most of them implement controls related to the assessment of vulnerabilities, while the rest apply less frequently data analysis techniques and recruitment policies; however, more than 50% ignored the fact of assessing the risk of cybercrime and consequently the use of technological tools.