Auditoría Operativa al área de credito de la Cooperativa de Ahorro y Crédito Fernando Daquilema Ltda., de la ciudad de Riobamba período 2023.
The objective of this study is to conduct an operational audit of the Credit Department of the Fernando Daquilema Savings and Credit Cooperative Ltda., located in the city of Riobamba, for the 2023 period. During the audit, two significant findings were identified, revealing critical deficiencies in...
Gorde:
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| Formatua: | bachelorThesis |
| Hizkuntza: | spa |
| Argitaratua: |
2025
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| Gaiak: | |
| Sarrera elektronikoa: | http://dspace.unach.edu.ec/handle/51000/15463 |
| Etiketak: |
Etiketa erantsi
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Etiketa erantsi | Gaia: | The objective of this study is to conduct an operational audit of the Credit Department of the Fernando Daquilema Savings and Credit Cooperative Ltda., located in the city of Riobamba, for the 2023 period. During the audit, two significant findings were identified, revealing critical deficiencies in internal control and operational management within the department. It was confirmed that the cooperative does not fully comply with the twelve steps established in its credit manual. In particular, the omission of in situ visits to members or guarantors (only performed in new processes) and inadequate verification of supporting documents were observed, which compromise the assessment of payment capacity and jeopardize the effective recovery of the loan portfolio. This represents a serious financial and operational risk for the institution, reflecting weak internal oversight in a key process. Furthermore, the absence of essential plans such as staff rotation and performance evaluation were identified. This shortcoming prevents proper task allocation and limits the professional development of personnel, negatively impacting the overall performance of the cooperative. The lack of a strategic framework for human talent management undermines operational efficiency and institutional sustainability. Therefore, the audit revealed that, despite the existence of institutional regulations, there are systematic non-compliances in both operational processes and personnel management. These deficiencies directly hinder the achievement of strategic objectives and expose the cooperative to unnecessary risks. Based on these findings, several recommendations are proposed, such as disseminating established procedures, strengthening internal supervision, and implementing continuous improvement plans focused on efficiency, effectiveness, and institutional economy. |
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