Análisis del COSO ERM y la gestión integral de riesgo en el sector cooperativista del sistema financiero CACPECO - CCCA - 29 de Octubre periodo 2014

Abstract

The present research in a professional boundary falls within the scope of the social economy of the financial sector and is focused in "Analysis of COSO ERM and comprehensive risk management in the cooperative sector CACPECO financial system - CCCA - 29 October 2014 period, "which attempts to quantify the effects of the implementation of the COSO ERM as improved risk management, the work is aimed at verifying the hypothesis on the relationship between variables and COSO ERM integrated risk management, and thus identify the main flaw in risk management in financial institutions, the level of study is energized between bibliographic documentary and descriptive, for this purpose an analysis of data with statistical tools was used prior to this analysis were used guidelines for accounting and economics, trend data for cooperatives analyzed mainly data from the official website of the Superintendency of Social Solidarity Economy analyzed. The main contribution of this work is to help promote the growth of the financial cooperative sector and disseminate the importance of using a framework and achieve efficient risk management.