Auditoría de gestión a la cartera de crédito de la Cooperativa de ahorro y crédito Padre Vicente Ponce, período 2016-2017
The management audit is considered as a new advisory technique that helps to improve the administration of a company, based on the principles of effectivencess, efiency and economy, thus discovering the deficiencies and aspects that must be corrected to optimize profitabolity. The purpose of this re...
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| Format: | bachelorThesis |
| Language: | spa |
| Published: |
2019
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| Subjects: | |
| Online Access: | https://dspace.uniandes.edu.ec/handle/123456789/19253 |
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Add Tag | Summary: | The management audit is considered as a new advisory technique that helps to improve the administration of a company, based on the principles of effectivencess, efiency and economy, thus discovering the deficiencies and aspects that must be corrected to optimize profitabolity. The purpose of this research is to carry out a management audit to the credit and collection department of the Padre Vicente Ponce, in the period from January 1, 2016 to December 31, 2017, in order to improve existing processes and facilitate decision-making, it has a theoretical framework based on administrative management and the use of indicators for measuring organizational performance, which also describes the processes to be developed within the management audit, such as: preliminary planning, specific planning, execution, communication of results and monitoring. The quantitative and qualitative research modality was used. In the research work proposal, it is proposed to analyze the procedures carried out by the credit area personnel for the recovery and placement of portfolio, through the application of audit programs that allowed verifying compliance with current regulations, in addition to the evaluation of internal control in order to obtain sufficient information to support the findings which were analyzed through the audit report, among which it was detected that in the credit area of the cooperative indicators are not handled to evaluate the fulfillment of goals, in the same way the credit portfolio is not being properly monitored. Based on this criterion, the respective conclusions and recommendations were drawn up that will allow for improved management. |
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