Sistema de control interno para el departamento de crédito de la Cooperativa de Ahorro y Crédito Occidental, Agencia La Maná.
Credit unions, despite having defined institutional regulations, have a deficiency in internal control, causing inappropriate activities to be carried out throughout the organization, which is why this research project designed an internal control system in the loan department of the Credit Union “O...
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| Format: | bachelorThesis |
| Sprache: | spa |
| Veröffentlicht: |
2020
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| Online Zugang: | http://repositorio.utc.edu.ec/handle/27000/4890 |
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Tag hinzufügen | Zusammenfassung: | Credit unions, despite having defined institutional regulations, have a deficiency in internal control, causing inappropriate activities to be carried out throughout the organization, which is why this research project designed an internal control system in the loan department of the Credit Union “Occidental”, La Maná branch office which allowed to have reasonable security over the operations carried out. In addition to identifying the critical areas and proposing solutions to the deficiencies detected. The objective of the investigation was to develop an Internal Control System for the credit area that allows to achieve efficiency, evaluate and optimize the mechanisms for granting loans in the entity. The methodology used was the Analytical-Synthetic method because a summary and analysis of the different scientific quotations, Inductive-Deductive in the search and application of solutions to the investigated problem, Exploratory was carried out because the research was based on a field work through interviews with the purpose of knowing the scenario and the existing problems. The result was to identify the problems and risks faced by the Credit Union based on the situational diagnosis according to the current legal regulations of Ecuador, taking into account the policies and regulations governing the institution. The contribution obtained was to detect the shortcomings and serve as a guide through the design of a credit manual adapted to the Credit Union for the reception, approval and control of credits, which allowed the strengthening, management and use of the institution resources. The economic impact obtained was that through the Internal Control system, the Credit Union “Occidental” in La Maná obtained effective and timely assistance in the scope of its institutional objectives, granting and effective portfolio recovery, which contributes to the reduction of late payments. |
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