Examen especial al proceso de gestión de los activos de riesgo en la Cooperativa de Ahorro y Crédito Jardín Azuayo oficina Cuenca, período 2016 - 2017

Abstract

The application of a special examination to the processes is fundamental to determine the level of fulfillment of the objectives and based on the results of the examination to make the pertinent decisions. The application of the special examination to the Cooperativa de Ahorro y Crédito Jardín Azuayo will provide a more complete approach to analyze its management and financial analysis, to date, March 2018 the cooperative presents "783 million United States dollars of America in assets, of which $ 110,657,250.43 represent investments, $ 556,279,860.46 loan portfolio, accounts receivable $ 7,020,778.32, thanks to the philosophy and joint work of its members have made it possible for the Cooperative count on 436,340 partners "distributed in 7 provinces of Ecuador. This integrating project is aimed at the process of managing risk assets in the Cooperativa de Ahorro y Crédito Jardín Azuayo Office Cuenca, 2016-2017 period, it is essential to analyze in a concise way the most relevant risk assets for the cooperative in terms of its management and financially for good decision-making and cooperative growth. The methodology used in the present project was quantitative and qualitative for the delimitation of the components to be analyzed, through the collection of information work papers were elaborated, application of financial indicators, audit tests to issue a final report containing findings, conclusions and recommendations.