El control interno y el riesgo operativo de las cooperativas de ahorro y crédito del segmento 1, 2 y 3 de la provincia de Tungurahua, en el período 2016.

The present investigation studies the internal control and operative risk of the Cooperatives of saving and credit of segment 1, 2 and 3, of the Tungurahua province, in the period 2016, the project proposal has the purpose of analyzing the control carried out by the personnel in charge of cooperatives and identify operational risk events. It was determined that the operational risk management is suitable to mitigate the risk’s events assumed by the entities as a result of external fraud; internal frauds; labor relations in the workplace; customers, products, business practices; damage to tangible assets; impact on the business and system failures; execution, delivery and process management, which through the introduction of mechanisms and controls reduce the possibility of failures and subjectivity in the operational execution that is caused by poor internal control. An operating system such as the one executed by the Republic of Colombia: SARO (Operational Risk Management System) would help in a positive way in the stages of operational risk by identifying, measuring, controlling and monitoring the processes, procedures and structures aimed at managing the effects unfavorable; Without excluding the Executive Summary of Enterprise Risk Management – Integrating with Strategy and Performance 2017, which doesn’t replace the Internal Control - Integrated Framework 2013, both are different and complementary, since some aspects of internal control are further developed.