Auditoría de gestión al sistema de créditos y cobranzas a la Cooperativa de Ahorro y Crédito Alfonso Jaramillo León C.C.C (CAJA), Período 2018

Abstract

This integrator project which is named Audit of the credit and collections System Management applied to the Savings and Credit Union Alfonso Jaramillo Leon C.C.C (CAJA), during 2018 period, was drawn up on the basis of the development of a theoretical framework which provided basic concepts used into audit. After that, giving home to the management audit we could know the processes in each of the areas, its objectives, the strategic plan, main products and services of the Union in general. This research allowed an assessment to the internal control system, also to analyze the development of the processes in each of the credit stages: (granting, monitoring and recovery), as well as applying audit programs in each of its phases. As a result of the research, it was obtained a final report, which unveiled the findings of audit, which were brought to consideration of the area of credit and collections for the establishment of controls depending on the risks that where identified to mitigate them into an acceptable level.