Auditoría a la Gestión de Cartera de Crédito de la Cooperativa de Ahorro y Crédito ETAPA, por el periodo fiscal 2017

Abstract

The Savings and Credit Cooperative ETAPA, is a financial institution that has assets of less than five million, so it is located within segment four according to the provisions of the Monetary and Financial Policy and Regulation Board; It is for this reason that it is not obliged to comply with all the guidelines established by the control entities. With the application of the present integrative project called Audit to the Management of the Credit Portfolio of the ETAPA Savings and Credit Cooperative, the main area of the financial institution will be evaluated through an analysis of the entire credit process, starting with the placement, concession and recovery of the credit portfolio; with the objective of detecting errors and shortcomings in the development of activities within the credit area that limit the fulfillment of institutional objectives. Finally, based on the information obtained through the application of audit techniques and procedures, conclusions will be obtained and recommendations will be proposed that contribute to the improvement of the credit area management.