EVALUACIÓN DEL CONTROL INTERNO APLICADO A LA CARTERA DE CRÉDITO DE LA COOPERATIVA DE AHORRO Y CRÉDITO DEL INSTITUTO “DANIEL ÁLVAREZ BURNEO” DE LA CIUDAD DE LOJA EN EL PERIODO ENERO – DICIEMBRE 2013

It is noteworthy that developed an issue of paramount importance, fulfilling the objectives that were designed to evaluate internal control relevant to the Portfolio Credit Cooperative was necessary to identify internal controls of credit and collections, so a visit is made Prior to the financial institution in order to meet general aspects of the cooperative such as mission, vision, key officers, objectives of the organization, determining the origin and type of income, period of the last evaluation of internal control, etc .; then be described in the memorandum of planning and performing the evaluation matrix and qualification of audit risk, thus identified and described the key controls that help mitigate the risks found, therefore, we proceed to develop a program audit, and conduct internal control questionnaire, the result allowed the analysis of internal control policies for lending, why narratives certificates of the findings to support their documentation was prepared; more analytical summary bonds and bonds, 5 in order to determine the reasonableness of the overall balance between older and financial statements. Finally evaluation culminates with the presentation of the Report of the Internal Control applied to the Loan Portfolio, which reports on the findings in the audit process, and conclusions and recommendations to improve the system of control is issued procedure.

• Autor principal: Carpio Encalada, Verónica Alexandra (author)
• Format: bachelorThesis
• Idioma: spa
• Publicat: 2015
• Matèries: CONTABILIDAD Y AUDITORIA; EVALUACIÓN CONTROL INTERNO CARTERA CRÉDITO COOPERATIVA; AHORRO CRÉDITO "DANIEL ALVAREZ BURNEO"; CIUDAD LOJA PERÍODO ENERO-DICEMBRE-2013
• Accés en línia: http://dspace.unl.edu.ec/jspui/handle/123456789/11360