El control interno y su incidencia en las cuentas por cobrar de la cooperativa de ahorro y crédito Sumak Kawsay, cantón La Maná, Año 2012.
The financial system is considered one of the most important factors in the economy of the countries, which allows to channel savings into investment. Within the financial system are: banks, benefit societies among others. Savings and Credit Cooperative “Sumak Kawsay” was created on the initiative o...
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| Format: | bachelorThesis |
| Jezik: | spa |
| Izdano: |
2014
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| Online dostop: | http://repositorio.uteq.edu.ec/handle/43000/349 |
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Označite | Izvleček: | The financial system is considered one of the most important factors in the economy of the countries, which allows to channel savings into investment. Within the financial system are: banks, benefit societies among others. Savings and Credit Cooperative “Sumak Kawsay” was created on the initiative of Mr. Juan Segundo Yucailla Yucailla, whose main objective is the development of the productive activities of the people who seek to satisfy their needs and economic, social and cultural aspirations. The administration of the cooperative is formed by the General Assembly of Members, the Board of Directors, the Supervisory Board and the General Manager. The cooperative offers its members two types of credit, microcredit and mortgage, the amount of credit is determined by the type of credit in connection with savings and contribution certificates with partners in the Cooperative, and also by the ability to pay of the partner, and the marital. The main objective of this research is to evaluate the internal control system through the application of techniques and audit procedures to determine the critical areas in the credit and collections department, to determine the efficiency, effectiveness, equity, economics, ethics, the granting and recovery credit processes through Audit phases and draw up conclusions and recommendations aimed at improving the credit and collections department. The end product of the development of the Internal Control, a report of internal control was developed, containing the same findings, conclusions and recommendations these aimed at managers and staff of the Cooperative, seeking to improve the results in the portfolio management |
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