Análisis de la gestión de los riesgos financieros en empresas del sector solidario colombiano: Fondos de empleados

Abstract

The general objective of the study is to analyze the management of financial risks in companies of the Colombian solidarity sector: Employee Funds. In its development, the qualitative methodology was used, taking as sources of information, studies and official documents on the subject. In its development, it was possible to identify as key processes of the Employee Funds, those tending at offering credit and savings to its affiliates, as well as those related to social services; The fact that the management of financial risk is highly concentrated in credit risk is relevant, while neglecting others such as liquidity risk, operational risk, among others. It was concluded that the guidelines developed by the control entities, such as the Financial Superintendence and the Supersolidary, constitute a positive starting point for these entities to incorporate, in their management systems, preventive measures for identification, measurement and control of these risks, being voluntary actions by not being bound by the legal provisions for it.