Impacto Financiero de los Hallazgos de Riesgos Operativos Levantados por Auditores Internos en la Banca Privada ecuatoriana

Abstract

The objective of the study is to analyze whether the findings corresponding to operational risk raised by internal auditors of the Ecuadorian private banks generate an impact or influence on their financial situation. The sample under study consisted of nine medium-sized banks that were analyzed in the period from 2017 to 2019. Hypothesis tests for comparison of means were carried out. The results show that the severity factor variable determined by internal auditors exerts a statistically significant influence (0.002) on the CAMEL variable, specifically on its capital indicator (0.009) expressed through the equity sufficiency index.