tesisi de bancoRamírez_oa

XIV
ABSTRACT
This study is aimed at conducting an analysis of the control activities, sixth
component of the Integrated Framework Standard COSO – ERM (Enterprise Risk
Management), identified as weaknesses by some risk rating agencies and assessing
the effect they have in the management of the Cajas Municipales del Norte del Perú
(Municipal Savings Associations from Northern Peru) during 2008-2010.
The financial sector in Peru, which are included the Cajas Municipales, is
widely regulated by the supervisory Institution, in addition, profitability in the sector
has had a positive development in the years covered by this study.
If we analyze the financial ratios of the CajasMunicipales, we noticed that
some are profitable and others not because management problems, this research
determines that the problem is mainly related to the control and compliance.
The rapid advancements in Information Technology has enabled company
operations to multiply exponentially, making it necessary to implement controls that
help mitigate the inherent growth problems.
The purpose of this research study is the contribution it will make to the
community, with regards to the implementation of Good Corporate Governance
practices in the Cajas Municipales, since these practices generate value, efficient use
of resources and transparency in the management and therefore the information
provided to stakeholders.
Furthermore, this analysis recommends the implementation of process
management system in these financial institutions, ensuring management efficiency
and relevance to a modern administration of continuous improvement and total
quality.