Auditoría de Gestión al Departamento de Crédito y Cobranzas a la Comercializadora Alvarado & Asociados ELECTROFERTAS Cía. Ltda., Matriz Cuenca, periodo 2018

Abstract

The present degree study, includes the execution of a management audit to the Department of Credit and Collections for the Comercializadora Alvarado & Asociados ELECTROFERTAS Cía. Ltda., Matriz Cuenca for the period 2018, in order to determine the degree of efficiency, effectiveness and economy of the activities carried out by the marketer that help the fulfillment of its objectives, as well as the formulation of conclusions and recommendations in the processes of granting credits and in the recovery of the portfolio. This degree work will contain four chapters, with a theoretical part, that consists, of the general information of the marketer and a theoretical section that covers the main concepts for the development and understanding of the management audit, moreover the practice where the development of the audit phases takes place. For this purpose, the necessary information used for the internal control evaluation was collected and verified to the credit area and the collection area of the company in order to determine compliance with the proposed plans and objectives. As a result of this work, was the audit report, in which findings, conclusions and recommendations addressed to the Marketer, with the aim of improving the management of its administrative activities and reducing the level of late payment on the credit portfolio.