Análisis de la calificación de riesgos en las COAC del segmento 1 de la provincia de Pichincha entre los periodos 2023 y 2024.

Abstract

The current study is designed to evaluate the risk rating of segment 1 savings and credit cooperatives (COACs) based in the province of Pichincha for the years 2023 and 2024. The study aims to assess the degree of impact of financial, administrative, and compliance management practices on the stability ratings issued by regulatory and support agencies in the popular and solidarity financial sector. A quantitative, descriptive, and correlational analysis was conducted, establishing data from cross-checks and the website of the Superintendency of the Popular and Solidarity Economy (SEPS). The findings reveal, from the perspective of the user of financial statements, that in some situations there are changes in risk ratings, while in other situations there are significant levels of stability between the periods examined, both in terms of solvency, delinquency, and operational efficiency ratios. It is concluded that the combination of comprehensive risk management, robust internal controls, and continuous monitoring of key indicators allows for the improvement and maintenance of a high rating. The research contributes to the foundations of institutional analysis and makes suggestions for improving strategic decision-making in segment 1 COACs, so that their members have full confidence in where they place their money.