Controles claves y valoración de riesgos en el proceso de otorgamiento de créditos, caso : CB Cooperativa sucursal Cañar, ejercicio 2018

Abstract

This research work arises from the need to evaluate internal control in the process of granting credits at the Cañar Branch Cooperative CB, being a savings and credit cooperative that is controlled under the statutes of the Superintendence of Popular and Solidarity Economy. The present case study starts from a global knowledge of the financial institution, in this way questionnaires were used as methodology and the direct observation of the credit process through visits to the entity's facilities, inductive and deductive methods were also used. Then in the second chapter we proceeded to trace the art where theoretical definitions were established that underpin the subject, thus deepening the knowledge regarding the COSO I model. Later in the third chapter the different characteristics of the credit were expressed, with the purpose of obtaining a greater knowledge of the credit process. In chapter four, the internal control evaluation was carried out in the COSO approach, expressed in a graph determining the level of confidence and risk rating of the components. In the same way, the Risk Rating Matrix related to the granting of credit was prepared, and in turn allowed us to determine corrective measures against risk assessment. Finally, in chapter 5, the conclusions and recommendations are issued, so that the General Management Department considers these recommendations to improve the performance of its credit process.