Citas bibligráficas
Pérez, J., (2014). Implementación del control interno basado en la metodología del Coso II – ERM para optimizar la cartera de créditos de alto riesgo en la Caja Municipal de Ahorro y Crédito del Norte S.A [Tesis, Universidad Privada de Trujillo]. http://repositorio.uprit.edu.pe/handle/UPRIT/35
Pérez, J., Implementación del control interno basado en la metodología del Coso II – ERM para optimizar la cartera de créditos de alto riesgo en la Caja Municipal de Ahorro y Crédito del Norte S.A [Tesis]. : Universidad Privada de Trujillo; 2014. http://repositorio.uprit.edu.pe/handle/UPRIT/35
@misc{renati/7627,
title = "Implementación del control interno basado en la metodología del Coso II – ERM para optimizar la cartera de créditos de alto riesgo en la Caja Municipal de Ahorro y Crédito del Norte S.A",
author = "Pérez Li, Jorge Luis",
publisher = "Universidad Privada de Trujillo",
year = "2014"
}
The present work of investigation has for aim determine the influence of the document " Enterprise Risk Management (ERM) - Administration of Managerial Risks ", published in the year 2004 by the Committee of Sponsoring Organizations of the Commission Treadway, whose initials are A MAIN STREET and his publication it is known as MAIN STREET the IInd - ERM, which is a design of administration of risks in the internal control and which one proposes to improve the Credit portfolio of High Risk of the Municipal Box of Saving and Credits of the North S.A. with the purpose of reaching an ideal credit portfolio with minimal irrecoverable credits. To develop the present work of investigation, there took a sample of the population of Municipal Boxes of Saving and Credit, suitable and representative of the same one, which was submitted to the design of investigation established, centring on the analysis on the components of the Report I SEW the IInd - ERM to determine if it helps to offer safety that the internal controls designed for the credit process are effective and allow to improve the Credit portfolio of High Risk. Of the investigation and effected analysis one concludes that the Municipal Box of Saving and Credits of the North S.A. ERM does not apply the system of internal control based on the Formless MAIN STREET the IInd-, which does not allow him to detect opportunely deficiencies during the credit process, on having lacked a rigor evaluativo to identify the risks and to select between the possible alternatives of response them: to avoid, to reduce, to share or to accept the risk. Additional ERM recommends to him to implement the system of internal control on the components of Formless MAIN STREET the IInd - and to submit it to periodic evaluation with the intention of assuring his efficiency and efficiency.
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