Factores del riesgo crediticio en una cooperativa de ahorro y credito, en la emergencia sanitaria de la COVID-19

The Financial system is a fundamental component of the national economy which is made up of public and private financial institutions, and its purpose is focused on financial intermediation. During the COVID-19 health emergency, the exposure of the financial system to the materialization of the credit risk was practically inevitable. In consequence, this work was developed to identify the credit risk factors of a credit union from segment 1 in the context of the pandemic. Being a qualitative, non-experimental, descriptive and transversal research, for the data collection, not only a structured survey was applied to the members but also an interview to the executives of the institution. In addition, through fieldwork, documentation was analyzed, the one which provided valuable information and was complemented with an exhaustive bibliographic review. The results reveal that internal and external credit risk factors have increased significantly. The internal ones are evidenced in: low operability of the banking core, deficiency in credit origination, portfolio concentration, limited recovery management and lack of knowledge about credit card policies. The external ones are determined by: the loss of employment of the members, suspension of school activities, mobility restrictions at national level, and an impending reduction of the family income. In this sense it is concluded that, the credit union under study did not take the necessary measures to mitigate in a timely manner the internal credit risk factors and reacted somewhat slowly to the external credit risk factors during the COVID-19 pandemic.