Auditoría de gestión a la cartera vencida de la Cooperativa de Ahorro y Crédito “Juventud Unida’’ Ltda., agencia Guaranda, provincia Bolívar, año 2023

When credit debtors in Financial Institutions (IFI's) such as Savings and Credit Cooperatives do not comply with the payment of the installments of the loans contracted, the possibility of these organizations assuming losses due to the presence of overdue loans increases. For this reason, the purpose of this degree work is a management audit of the overdue portfolio of the Savings and Credit Cooperative “Juventud Unida'' Ltda., Guaranda agency, Bolívar province, year 2023. The type of research was descriptive, bibliographic and documentary, with a qualitative and quantitative approach, the research methods were: inductive and deductive. For data collection, survey and interview techniques were used through a questionnaire and a guide. The main result was that, in the Savings and Credit Cooperative, “JUVENTUD UNIDA” Ltda., Guaranda agency, the credit process does not comply with the guidelines established in current regulations and as a consequence of this, this organization has a portfolio unproductive; That is, a portfolio that does not generate financial income and one of them is the expired one.

• Autore principale: Alucho Calero, Nancy Fabiola (author)
• Altri autori: Lema Talahua, Mayra Rosalía (author)
• Natura: bachelorThesis
• Pubblicazione: 2025
• Accesso online: https://dspace.ueb.edu.ec/handle/123456789/8053