Bibliographic citations
Gallardo, M., Llamozas, P. (2024). Propuesta de mejora en la gestión de riesgo crediticio y control interno de la Cooperativa de Ahorro y Crédito ABC [Trabajo de Suficiencia Profesional, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/683141
Gallardo, M., Llamozas, P. Propuesta de mejora en la gestión de riesgo crediticio y control interno de la Cooperativa de Ahorro y Crédito ABC [Trabajo de Suficiencia Profesional]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2024. http://hdl.handle.net/10757/683141
@misc{renati/1300221,
title = "Propuesta de mejora en la gestión de riesgo crediticio y control interno de la Cooperativa de Ahorro y Crédito ABC",
author = "Llamozas Shuña, Pierina Mirella",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2024"
}
The ABC Savings and Credit Union faces a problematic situation related to credit risk due to the high concentration of loans in medium-sized companies and the increase in the delinquency of its portfolio. Despite efforts to reduce risk indices, in 2022 it presents a worrying level, which affects the financial stability of the entity due to the high-risk portfolio and heavy portfolio. The method followed to develop the research has been qualitative, descriptive in scope, through in-depth interviews and documentary analysis of the financial and situational nature of the cooperative. After the analysis, three solutions have been proposed three effective solutions are proposed: Implementation of the COSO system, integration of machine learning in credit management and internal auditing, and strengthening of internal audit and compliance. After evaluating the alternatives, the first was chosen, since the COSO framework will strengthen the risk identification and assessment process, optimize the follow-up and monitoring of the portfolio, improve mitigation policies through the use of effective guarantees, increase operational efficiency through the training of personnel and the updating of procedures and policies. Through the implementation of the COSO internal control framework, the Cooperative will have greater control and improve the comprehensive management of credit risk to guarantee the financial sustainability and transparency of the cooperative.
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