Auditoría de Gestión al Departamento de Créditos de la Cooperativa de Ahorro y Crédito Minga Ltda. de la Ciudad de Riobamba, Provincia de Chimborazo período 2020.

This research project was made with the objective of developing a Management Audit to the Credit Department of the Cooperativa de Ahorro y Crédito Minga Ltda. in Riobamba city, Chimborazo province period 2020, to determine the optimization of resources; the elaboration of the titling work begins with the approach of the problem to establish objectives and the theoretical framework; in the methodology, the deductive procedure was used, because the investigation starts from a general premise to particular events, in addition, the analytical method was considered, since it allowed studying the causes and effects of the problem; On the other hand, the execution of the audit was carried out through the preliminary planning phase, where interviews and questionnaires were applied to the administrative staff in order to obtain preliminary information from the credit department, then in the specific planning the internal control questionnaire was used for the 5 components of the COSO III model, later in the execution phase the work papers were prepared according to the data collected, finally the information obtained was analyzed and interpreted through the issuance of the final report, determining poor compliance with the credit processes.

• Автор: Ushca Cuji, Tania Maribel (author)
• Формат: bachelorThesis
• Мова: spa
• Опубліковано: 2022
• Предмети: Auditoría; Gestión; Control Interno; Créditos; Cobranzas
• Онлайн доступ: http://dspace.unach.edu.ec/handle/51000/9120