Browsing by Author "Zhinin Ludizaca, Ana Paola"

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Auditoría a la gestión académica de la Unidad Educativa Dolores J. Torres; sección matutina período septiembre 2013 - julio 2014
(2015) Ortiz Mendoza, Gabriela Janneth; Zhinin Ludizaca, Ana Paola; Machuca Machuca, Diana Angélica
The audit of management for the benefits it offers to the top management for making decisions is a primary tool in business, has the main objective of the internal control optimizer reducer potential risks that may be immersed a business of any nature. This applies to education institutions that are the mainstay of society by their responsibility to provide quality training and warmth to the boys and girls of citizenship which will be responsible for ensuring the country in the near future, reason why this work focuses on evaluating the internal control system through the Academic management audit of the Education Unit Dolores J. Torres, morning tract during the period between September 2013 and July 2014, to issue a report with comments , conclusions and recommendations to assist the Board level in making decisions and proper control over certain processes reducing the risks that may exist. In conclusion observer could reasonably institution that complies with legal regulations also taking some weaknesses that need to be strengthened to continue normal operation thereof.
Propuesta de gestión del riesgo de crédito en una cooperativa del segmento 2 de la ciudad de Cuenca
(Universidad de Cuenca, 2025-06-24) Zhinin Ludizaca, Ana Paola; Alvarado Tapia, Jonathan Antonio
This thesis approaches the problem of the increase in overdue loans in Ecuador's savings and credit cooperatives, focusing on an institution in Cuenca's segment 2. This segment has an average default rate of 7.37% according to 2025 data. The study proposes a comprehensive credit risk management model that combines quantitative and qualitative tools, aligned with the regulations of the Superintendency of the Popular and Solidarity Economy and the international standards of the Basel Committee. The diagnosis identifies weaknesses such as subjectivity in credit assessment, a focus on consumer loans, and a lack of monitoring of repayment capacity. The solution is structured around three pillars: regulatory analysis, evaluation of current practices, and the proposal of policies and procedures to optimize credit risk management, including indicators such as the percentage of repayment capacity analysis, loan approval rates, financial education, average recovery time, among others. The expected impacts are improved portfolio quality, a progressive reduction in default rate, and a strengthening of financial sustainability. The study highlights that proactive management, based on updated data and regulations, is key to protecting member resources and ensuring the viability of these institutions. Successful implementation will require institutional commitment to training, technological updating, and policy compliance, strengthening confidence in the cooperative system and its role in financial inclusion, especially in rural areas and excluded sectors from traditional banking.