Auditoría de gestión al área de crédito y su incidencia en la rentabilidad de la cooperativa de ahorro y crédito San Antonio Ltda. Los Ríos agencia La Unión período 2018-2019

The Savings and Credit Cooperatives have reached a remarkable level of growth by developing not only savings and credit services but by exercising an important guiding leadership for society, their strengthening and expansion must be promoted in a harmonious and consistent way. These institutions are currently regulated and supervised by the Superintendency of Popular and Solidarity Economy (SEPS). The objective of this investigation is to carry out a management audit to evaluate the administrative and financial aspects of the credit area of the Cooperative Savings and Credit “San Antonio Ltda. Los Ríos Agency La Unión and determine its impact on the institution's profitability. Through the development of an objective examination, systematic and professional will seek to obtain necessary evidence that will serve as a basis for issuing conclusions and recommendations to improve the situation of the institution. The existing problem is reflected in the maturity of credit operations with a weak collection management and which leads to an increase in the non-performing loans ratio, the low placement of credits that the cooperative has means that it is not generating income adequately. Based on this, it seeks to provide alternatives to change the current situation of the institution with a focus on improving effectiveness, efficiency and economy in the use of resources. Managing to become the best agency of the San Antonio Cooperative; Keywords: Audit of management, credits, collections, profitability, Cooperatives

• Autor principal: Baños Ocampo, Karina Maricela (author)
• Format: bachelorThesis
• Idioma: spa
• Publicat: 2020
• Matèries: Auditoría de gestión, créditos, cobranzas; Rentabilidad, cooperativas
• Accés en línia: http://repositorio.uteq.edu.ec/handle/43000/6055