Examen especial al rubro cartera de crédito de la cooperativa de ahorro y crédito de la pequeña empresa Cacpe Zamora, agencia Guayzimi Ltda., en el perìodo enero diciembre 2015.

The present investigation was carried out to comply with the provisions of the Regulations of the Academic Regime of the University, to obtain the degree of Accounting and Audit Engineer and in order to know if the Cooperative maintains adequate internal control, to demonstrate the reasonableness of the balances presented in the Financial Statements, especially in the Credit Portfolio account and finally presenting the Financial Audit Report, verifying that the financial information of the institution is true, reliable and is in accordance with current legal regulations. The research work was developed under the fulfillment of the research objectives that seek to establish if the credit department has worked efficiently and effectively, covering the needs of the population; In this regard, the internal control system of the Consumer Credit Portfolio to Be Due of the CACPE Zamora Savings and Credit Cooperative, Guayzimi Ltda. agency, was evaluated from January to December 2015. At the end of the present work, it was concluded that there were no internal control standards implemented by the Cooperative for the efficient management of the Credit Portfolio, which help to strengthen the control of its resources as well as the fulfillment of its goals and objectives.

• المؤلف الرئيسي: Chamba Correa, Jacqueline Patricia (author)
• التنسيق: bachelorThesis
• اللغة: spa
• منشور في: 2018
• الموضوعات: CONTABILIDAD Y AUDITORÍA; EXAMEN ESPECIAL; RUBRO CARTERA DE CRÉDITO; EMPRESA CACPE ZAMORA
• الوصول للمادة أونلاين: http://dspace.unl.edu.ec/jspui/handle/123456789/20416