Examen Especial a la Cartera de Crédito de la Cooperativa de Ahorro y Crédito Cadecat Ltda. Cantón Catamayo Período 2013

The Loan Portfolio plays a very important role in the economy, because, among other things, it is a very effective instrument in the process of economic recovery, since it is through credit one of the most effective ways to boost development of an economy. The thesis entitled "SPECIAL REVIEW OF THE CREDIT PORTFOLIO OF THE SAVINGS AND CREDIT COOPERATIVE CADECAT LTDA. CANTÓN CATAMAYO PERIOD 2013 ", was made with the purpose of:  Evaluate the Internal Control System of the "CADECAT" Savings Credit Cooperative of Catamayo Canton, in order to strengthen the administrative and financial processes with initiatives of performance and organizational productivity.  Verify that the administrative and financial activities inherent to the Loan Portfolio account are in compliance with the legal, regulatory and regulatory provisions issued for this purpose. In order to fulfill the objectives of the thesis work, it was applied its own research and auditing techniques and procedures, oriented to the special examination in its three phases: Planning that constituted the direction to define the strategy to be used in the development of the exam, using resources Required; Execution of the Work is based on the Audit Program, to obtain the evidence and determination of the significant findings related to the item examined with the backing of the working papers; Results Communication, which includes the special review report on the reasonableness of the balance of the loan portfolio presented in the Financial Statements and all supporting documents. 5 At the conclusion of the dissertation work, some weak points of the Internal Control implemented at the CADECAT Savings and Credit Cooperative of Canton Catamayo were identified, among which it is pointed out. There is no adequate segregation of duties, No reports by credit committee to the board of directors, Forms of credit applications are not filled in full, Lack of collection management of past due portfolio; Absence of norms for application of financial indexes that allow to know the situation in which the credit portfolio is found; It was also verified whether the records of the item examined were accounted for and properly organized. Indicated the weaknesses found in the Cooperative it is recommended to constantly evaluate the control system so that they can avoid possible risks that affect the portfolio recovery, and especially to elaborate regulations, guidelines that will allow the entity to comply with the vision of being a leading institution in the corporate system of the Catamayo canton. This final report of the special review describes the comments, conclusions and recommendations that allow the Cooperative to strengthen the control of its operations and contribute to the achievement of its objectives and goals.

• 1. Verfasser: Jiménez Mediavilla, Maribel del Carmen (author)
• Format: bachelorThesis
• Sprache: spa
• Veröffentlicht: 2017
• Schlagworte: CONTABILIDAD; EXAMEN ESPECIAL; CARTERA DE CRÉDITO; UNIDAD DE TITULACIÓN ESPECIAL
• Online Zugang: http://dspace.unl.edu.ec/jspui/handle/123456789/18275