Aplicabilidad de la ISO 31000:2018 en la gestión del riesgo crediticio de los fondos complementarios previsionales cerrados del sector público
Journal Title: Revista Científica Retos de la Ciencia - Year 2023, Vol 7, Issue 14
Abstract
This study aims to determine the applicability of the ISO 31000:2018 standard in managing the credit risk of the complementary closed pension funds of the public sector. The applied research methodology was of a descriptive quantitative type, through two stages. The first stage involved analyzing the financial statements for a management system risk diagnosis of the credit area through a survey aimed at companies, which were selected based on a probabilistic sampling by strata. A second stage established how ISO 31000 is being applied based on the results obtained in the first stage. This determined that the institutions have incorporated risk management within their management, mainly because they are under the administration of the BIESS. It is shown that factors such as evaluation, continuous improvement, and the effectiveness of the risk management system management are limiting to implementing the regulations. Concluding that of the companies surveyed, only two factors were limiting, and the remaining nine are potential factors or facilitate the implementation of ISO 31000: 2018. That is, 82% of the factors studied are enhancers of implementing the standard in companies consulted. Therefore, the applicability of the standard is feasible to carry out.
Authors and Affiliations
Joselyn Elizabeth Lahuasi Criollo
Keywords
Related Articles
- EP ID EP711949
- DOI https://doi.org/10.53877/rc.7.14.2023010103
- Views 31
- Downloads 0
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