Diseño y propuesta de implementación de mapa de riesgos, plan de mitigación y auditoria basada en riesgos para el área de Operaciones de la Cooperativa de Ahorro y Crédito San Francisco Ltda. de la ciudad de Ambato período 2017

Abstract

Abstract:The risk map is a tool that aims to graphically show the diagnosis of the risk assessment process on a given date. The purpose of this research is to design and implement a risk map, mitigation plan and risk-based audit, for the improvement of internal control for the COAC San Francisco Ltda. Operations area of the city of Ambato period 2018. The methodology applied was inductive-deductive, which allowed the identification of negative events (risks) related to each objective of the POA of the area of operations. Based on the results, the risk management matrix was built, based on the assessment of probability and impact, where the components of greatest risk were: lack of efficient and effective risk management and control schemes; roles are not clearly defined; there is no follow-up on possible fraud; nor a procedures manual, nor contingency plans that prevent the presence of risks. Based on these findings, a mitigation plan is proposed to resolve the identified risks.