Efectos de la aplicación de la sección IV factores de riesgo operativo de la resolución No. SEPS-IGT-IR-IGJ-2018-0279 en las cooperativas de ahorro y crédito segmento 3 en el cantón Quito periodo 2020

Abstract

The financial activities of Ecuador have seen the growth of cooperativism as a mechanism of financial movements, now they are governed under the Law of Popular and Solidarity Economy, therefore for this study we seek to identify the effects produced by not applying section IV FACTORS OF OPERATIONAL RISK of RESOLUTION No. SEPS-IGT-IR-IGJ-2018-0279 that affect the development of operations in the Savings and Credit Cooperatives segment three, as well as identify the operational risk factors with the greatest impact and propose plans action to operational risk events that had the greatest impact; As a result, an adequate management of operational risk factors will be described that allows not only to identify the operational risks in the Savings and Credit Cooperatives of segment three but also to implement corrective measures, for the control and mitigation of risk through action plans. ; In this context, in this research descriptive and explanatory research methods were applied since it allowed to facilitate the information gathering process through primary sources such as the financial sector cadastre, which are publications made on the website of the Superintendency of Popular and Solidarity Economy, which served as an input to obtain general information from the Savings and Credit Cooperatives and finally, once the risk matrix was applied within the entities of segment 3 of the city of Quito, it was obtained that the investigation , 1 event is high risk, 6 risk events maintain medium risk and 3 low risk events, with this, we mention that low risk events do not need to carry out any immediate control measure, or it can be assumed by the organization at through operational decisions normally.