Auditoría de gestión aplicada al departamento de crédito y cobranzas de la COAC “La Nueva Jerusalén” Ltda., período 2019-2020

The current research project entitled, MANAGEMENT AUDIT APPLIED TO THE CREDIT AND COLLECTION DEPARTMENT OF THE COAC "LA NUEVA JERUSALÉN" LTDA., PERIOD 2019-2020, was carried out to evaluate the efficiency and effectiveness of the administrative, financial and operational processes in the achievement of its objectives with the adequate management of norms and policies established by the cooperative. The Management Audit was developed in 5 phases, such as Preliminary Planning, which consisted of obtaining general knowledge of the object of study and establishing adequate planning for the following phase. In the Specific Planning, the internal control system was evaluated based on the COSO II elements to determine the level of risk and confidence of the existing controls. Once the necessary information was obtained, we proceeded to develop Phase III: Audit Execution, part of the development of the procedures defined in the audit program. The audit tests and techniques allowed obtaining sufficient and reliable evidence of the controls implemented in the credit and collection area. The weaknesses found are reflected in a matrix of findings based on its four components (condition, criterion, cause, and effect) that allowed to support the conclusions and recommendations in the final audit report. In Phase IV: Communication of Results, the final report was prepared, which reveals the deficiencies found, with their respective conclusions and recommendations. Finally, in Phase V: Follow-up, a matrix was prepared that includes a follow-up plan to the recommendations for improving its processes and institutional growth.

• Hlavní autor: Janeta Gualan, Carmen Rocio (author)
• Médium: bachelorThesis
• Jazyk: spa
• Vydáno: 2023
• Témata: Auditoría; Crédito; Cobranza; COSO II; Procesos
• On-line přístup: http://dspace.unach.edu.ec/handle/51000/10252