Control interno al proceso de crédito y su incidencia en la morosidad de la cooperativa de ahorro y crédito futuro Lamanense, cantón La Maná, provincia de Cotopaxi, periodo 2018-2019.

The present investigation focuses on the internal control evaluation system and its incidence on late payments of the Cooperativa de Ahorro y Crédito Futuro Lamanense in the Cantón la Maná, 2018-2019. Financial companies currently assume risk management as a fundamental part of the strategy and decision-making process in the company and, therefore, contribute to the creation of value at all levels; therefore, the identification of internal control weaknesses in the recovery of the credit portfolio is necessary. The lack of efficient internal control in the credit portfolio placement and recovery processes directly influence the delinquency of the cooperative. The methods used to collect data from the research were: inductive, deductive, analytical and synthetic, comparisons were made, analysis of the data obtained through the application of interviews and surveys. The results evidenced compliance with credit policies, and the level of effectiveness of the processes established for granting and recovering the loan portfolio. The proposal was developed covering the needs of internal control, timely recovery and rationalization of resources, and thus , reduce the risk of defaults and recover the portfolio in the time established by the cooperative's policies and regulations and decrease the institution's delinquency indicator and help the administration to make decisions and implement strategies to reduce the portfolio in risk. Key words: internal control, delinquency, placement and recovery.

• Autor principal: Tigselema Navas, Carlos Luis (author)
• Formato: masterThesis
• Lenguaje: spa
• Publicado: 2019
• Materias: Control interno; Morosidad; Colocación y recuperación
• Acceso en línea: https://repositorio.uteq.edu.ec/handle/43000/6223