Examen Especial al Rubro Cartera de Crédito de la Cooperativa de Ahorro y Crédito Campesina COOPAC de la ciudad de Loja, periodo 2014
Thesis Work Entitled, SPECIAL CONSIDERATION TO ITEM CREDIT PORTFOLIO AGENCY CREDIT UNION COOPAC CAMPESINA LOJA CITY PERIOD 2014, I efectuo order to evaluate The Internal Control System implemented by the Agency of the Cooperative, check the Application of Standards, laws and regulations credit opera...
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| Materiálatiipa: | bachelorThesis |
| Giella: | spa |
| Almmustuhtton: |
2016
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| Fáttát: | |
| Liŋkkat: | http://dspace.unl.edu.ec/jspui/handle/123456789/12661 |
| Fáddágilkorat: |
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Lasit fáddágilkoriid | Čoahkkáigeassu: | Thesis Work Entitled, SPECIAL CONSIDERATION TO ITEM CREDIT PORTFOLIO AGENCY CREDIT UNION COOPAC CAMPESINA LOJA CITY PERIOD 2014, I efectuo order to evaluate The Internal Control System implemented by the Agency of the Cooperative, check the Application of Standards, laws and regulations credit operations to optimize economic resources, decision Making and develop the United Nations Final Report Himself Containing comments relevant conclusions and recommendations the results obtained, Promoting operational efficiency. Give paragraph Compliance Objectives thesis work I apply techniques and Procedures own research and auditoriums, oriented special Review In its three phases: planning constituted of addressing defining of a strategy As used in developing the test using the necessary resources; Labour execution is based on Audit Program, for obtaining evidence and identification of significant findings related to the heading Examined backed Working Papers; Communication of results, including special examination report on the reasonableness of the value of the loan portfolio Presented in the Financial Statements and all documents supporting such report. 5 At the conclusion of the thesis some weaknesses in the internal control implemented in the Agency of the credit union Campesina COOPAC city of Loja, including noted, breach of the requirements of the Manual Credit to be determined time to grant them; little knowledge of manual functions and credits; sureties lack of staff; Failure to comply with the rules for debt refinancing; not present periodic reports to the Board on the credit management; and lack of segregation of duties consequently has demonstrated the lack of efficiency in the development of the financial operations of the entity, in addition it was verified whether the category examined records were recorded and are properly organized; the final report of the special examination in the comments, conclusions and recommendations to the Agency Cooperative strengthen control of their resources and contribute to achieving its goals and objectives are described presented. |
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