Action plan to improve the Risk Management and Prevention component at Branch 7832 (Original)

Abstract

The improvement of the Internal Control System, aimed at making socialist-owned companies more efficient, is a current social need. The research presented in this article responds to the inadequacies that are manifested in the Risk Management and Prevention component of the Internal Control System, established in Resolution 60/2011 of the Contraloría General de la República, in Branch 7832 of Banco Popular de Ahorro in the municipality of Buey Arriba, which limit the efficient management of human, material and financial resources of the banking institution from the materialization of risks that affect the final results. The objective of the article is to propose an action plan to improve this component in this branch for a reasonable reduction in the materialization of risks. The study used theoretical, empirical and statistical-mathematical methods, as well as techniques that allowed the collection and processing of data and information. Among the main results were the creation of the process map; the identification and qualitative estimation of risks by areas; the preparation of the risk map and the prevention plan; the preparation of the rotation plan, the information diagram and the accountability schedule for the entity's managers, all as part of an action plan that contributed to solving the problems posed and that made it possible to reduce the risks of the branch office.