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- W80641954 abstract "The Credit Unions in Ecuador have taken a leading role in financial inclusion and transformation with a good acceptance in the population belonging to the stratum of popular and solidarity economy , who claim to have found the Credit Unions the opportunity to access to financial products and services in a timely and effective manner , coming to represent 9.52% of deposits in the financial system , hence the importance of using a frame of reference to audit operational risks in order to mitigate them before materialize and thus contribute to build an equitable economy , where members are informed of their rights and are protagonists of their good life , so a review of audit was performed at the operational risks included under COSO ERM reference .It began with the establishment of a proposed audit plan , based on COSO ERM mainly provides technological risks according to the GENERAL RULES FOR THE IMPLEMENTATION OF THE LAW OF FINANCIAL SYSTEM INSTITUTIONS TITLE X. - OF RISK MANAGEMENT AND ADMINISTRATION CHAPTER V. - OPERATIONAL RISK MANAGEMENT (Chapter included with resolution No JB -2005- 834 of October 20, 2005 ) , when executed, produce a report to senior management , determine the level of maturity based on 8 COSO ERM components applied in the audit and establish findings and recommendations for the institution framed in COSO ERM .End through the results is determined that the compliance audit evidence of objectives, showing the most relevant operational risks outlined in matrices and maps heat and expressing an audit opinion on the results." @default.
- W80641954 created "2016-06-24" @default.
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- W80641954 date "2014-03-01" @default.
- W80641954 modified "2023-09-23" @default.
- W80641954 title "Artículo científico - Auditoría basada en coso ERM a la Gestión de Riesgo Operativo para Cooperativas de Ahorro y Crédito" @default.
- W80641954 hasPublicationYear "2014" @default.
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