Examen especial al componente cartera de créditos en la cooperativa de ahorro y crédito Sol de los Andes Chimborazo Ltda. matriz Riobamba en el período 2020.

ABSTRACT: The objective of the current research project is to conduct a special examination of the credit card component at "Sol de los Andes" Savings and Credit Cooperative Ltda, in 2020 period, located in the city of Riobamba, Calle Juan Montalvo 18.29 between Chile and Gaspar de Villaroel, under the direction of the general manager Lic. Edwin Maza, with the purpose of determining the reasonableness of the balances in the financial statements. For its development, the phases of the audit were applied, such as planning, execution and communication of results and monitoring, as well as, several research techniques were carried out such as observation, survey and interview with the manager and credit department, which presents a high level in the credit portfolio with significant values in the microcredit portfolio account due for more than 360 days. This problem is based on the inadequate management of the manual and internal regulations in the management of granting credits due to the lack of formal policies that serve as guidelines for the aforementioned procedures. Therefore, it is recommended that the institution apply the suggestions provided in the evaluation report, so that the right decisions are made in favor of the institution, mainly in the credit portfolio due to the lack of compliance with the manual of the internal control of the cooperative.

• Huvudupphovsman: Pilamunga Caranqui, Edison Darío (author)
• Materialtyp: bachelorThesis
• Språk: spa
• Publicerad: 2024
• Ämnen: Contabilidad; Crédito; Cartera de Crédito; Índice de Morosidad
• Länkar: http://dspace.unach.edu.ec/handle/51000/13410