Auditoría operacional, según la Norma de Riesgo Operativo JB-2005-834 de la Superintendencia de Bancos y Seguros y su incidencia en el macroproceso de talento humano en la Cooperativa de Ahorro y Crédito OSCUS Ltda., de la ciudad de Ambato, periodo 2011

Abstract

The operational audit performed in macro human resource process of saving and credit at Cooperative limited OSCUS, has the purpose of establishing the extent of compliance that the organization has on the parameters that the Standard Operational Risk JB-2005-834 issued by Superintendency of Banks and Insurance, required to be implemented, and its impact on this process, this in order to minimize the probability that an entity incurs losses attributable to the people factor, which is one the four defined by the standard . The work done can be concluded that the cooperative , except some aspects revealed in the final report, has developed, formalized, implemented, maintained and improved in the process of incorporation, permanence and decoupling of human talent , which include clear procedures that enable operationalize activities related to planning, recruitment, selection, hiring, induction, performance appraisal, training, education, career plan an staff development; as well as the aspects that should be taken into account in case of untying of their workers for the various reasons set forth in the regulations related.