Auditoría de gestión al departamento de crédito de la Cooperativa de Ahorro y Crédito San José Ltda agencia Ventanas, periodo 2011

The research developed in the cooperative savings and credit San Jose Ltda, agency window; located in the stree Malecon 615 and October 9, its objectives are: carrying out an audit of management to the Department of Credit Union and credit San Jose Ltda. Agency Windows, 2011 period, review compliance with legal regulations, rules, administrative policies and their relationship with the efficiency achieved in the Department of Credit Union and credit San Jose Ltda agency Windows; prepare preliminary and final planning for the development of the audit of management that part at the Department of Credit Union and credit San Jose Ltda. Agency Windows and issue a report of management audit of the Department of Credit Union and credit San Jose Ltda. Agency Windows, 2011 period. Posing as a hypothesis: the conduct of the audit of management to the Department of Credit Union and credit San Jose Ltda. Agency Windows determines that the same complies with established policies, it is accepted according to the results obtained in the research. Research types used were the bibliographic and field. Methods were taken as a reference to the analytical, systemic, inductive-deductive to make general conclusions of the process during the audit entity; within the techniques used is observation, essential in the audit process, the interview and internal control questionnaires were applied to the components of the Department of the institution. The sample selected corresponded to eight members of the Department, operating Chief, business advisors, the cashiers and customer service executives; Finally, in the methodological procedure used phases of audit management, preliminary study, planning, implementation, and communication of results. In the preliminary study it was unable to verify compliance with the following requirements for the start of the audit of management in the area of credit of the cooperative: custom letter, memorandum by planning and view of the facilities of the institution and presentation of the timetable of the auditor. The audit planning phase was in the analysis and verification of the existence and proper implementation of policies for the granting of credits by the personal Manager, proper distribution of roles and responsibilities in the Department of credit of the cooperative; It was also applied and evaluated internal advisers of the entity control; demonstrating an average of confidence level of the 73.33% considered as high and a level of risk of the 26.66% established as low, In the execution of the audit analyzed the amounts of loans granted and not recovered in the period 2011 and diversification of loans and you were evaluated using financial ratios the same behavior. Concluding that in this period was assigned $516,000.00 in credits of $2584,276.88 in micro-credit and consumption. Finally in the phase IV concludes with a report by the Department's management of credit of the cooperative with reasonable opinion in terms of the fulfillment of goals and objectives, as well as to measure the effectiveness and efficiency of the operations carried out in the area of credit of the entity; highlighting that the delinquency rate is put on 0.82% but that did not exceed the planned goal in the institution that was 2.5% therefore fulfilled it

• Huvudupphovsman: Peñaloza Barcenes, María Esther (author)
• Materialtyp: bachelorThesis
• Språk: spa
• Publicerad: 2013
• Ämnen: Auditoría de gestión; Departamento de crédito; Cooperativa de ahorro y crédito; San José; Ventanas
• Länkar: http://repositorio.uteq.edu.ec/handle/43000/5330