Diseño de un plan integral de riesgos en la COAC San Martín de Tisaleo Ltda. provincia de Tungurahua, año 2017

Abstract

The main purpose of this study is to design an Integral risk plan in the COAC, San Martín de Tisaleo Ltd., Tungurahua province during t 2017 to improve risk management in an efficient and effective way. Besides, this study seeks to comply with the regulations established by the risk management of the EPS, SFPS and the National Risk Department of the popular and solidarity financial sector in order to identify, measure, prioritize, control, mitigate, monitor, and communicate the different types of risks to which the institution is exposed. For the development of the proposed topic, the surveys were used as a tool in order to collect truthful and reliable information coming from the cooperative. The findings made possible to know the current situation of the institution, and it was determined that it needs to have a risk plan. The institution is in segment 4, so it will address the following risks: concentration of credits, deposits, liquidity, solvency, and payment delay; the main risks to be analyzed by the COAC are credit and liquidity risks. Finally, it was concluded that the risks faced by the savings and credit cooperative San Martín de Tisaleo Ltd., are favorable and they are in a low limit, having a liquidity of 10.48%, which demonstrates that the cooperative was reliable during 2017, it is recommended that the institution implements this integral risk plan to reduce risks.