Browsing by Author "Narea Sinchi Kevin Andrés"

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    Riesgos en el Análisis de los indicadores contables de las cooperativas de segmento 4
    (Instituto Superior Tecnológico Particular Sudamericano, 2026) Narea Sinchi Kevin Andrés; Tamayo Flores Daisy Maribel
    This technical degree project analyzes the risks associated with the use and interpretation of financial indicators in Savings and Credit Cooperatives (COAC) of segment 4 in Ecuador. These entities play a fundamental role within the popular and solidarity-based financial system by providing access to financial services to sectors traditionally excluded from conventional banking. Despite their importance, these organizations face limitations related to financial information quality, internal control weaknesses, and deficiencies in the technical interpretation of accounting indicators. The study identifies a central problem: the inadequate interpretation of financial indicators such as liquidity, solvency, delinquency, and profitability, which may lead to poor decision-making and affect institutional stability and sustainability. Additionally, risks related to regulatory non-compliance, limited technical training, and the absence of technological tools for efficient financial analysis are highlighted. Methodologically, the research adopts an applied approach, supported by theoretical foundations in financial information, risk management, and internal control, combined with the analysis of real data from segment 4 cooperatives. For financial evaluation, the methodology established by the Superintendence of Popular and Solidarity Economy (SEPS) is applied, which is based on an integral approach similar to the CAMELS model. This framework considers key dimensions such as capital adequacy, asset quality, management efficiency, earnings, liquidity, and sensitivity to risk, allowing a structured identification of financial risks and institutional weaknesses. As its main contribution, the project proposes the design of an artificial intelligence-based tool to optimize the calculation and analysis of financial indicators, enabling early risk detection and improving decision-making processes. This proposal aims to strengthen administrative and financial management, promoting efficiency, transparency, and sustainability. In conclusion, the study demonstrates that the proper interpretation of financial indicators, aligned with regulatory methodologies such as those of SEPS and supported by technological tools, is essential to mitigate risks and improve institutional performance in segment 4 COACs, contributing to the strengthening of Ecuador’s popular and solidarity-based financial system.