Auditoría de gestión al Departamento de Créditos de la Cooperativa de Ahorro y Crédito Santa Isabel Cía. Ltda., por el período fiscal 2016

Abstract

The present integrating project called Audit of Management to the Credit Department of the Santa Isabel Savings and Credit Cooperative for the fiscal year 2016, contains a theoretical framework on the administrative management and the use of indicators for the measurement of organizational performance. processes of preliminary planning, specific planning, execution, communication of results and monitoring within the Audit of Management.

The study is based on the analysis of the procedures carried out by the personnel of the credit department for the selection and recovery of the portfolio, through the verification of compliance with current regulations, the evaluation of internal control and the application of credit programs. audit in order to obtain sufficient, competent and relevant evidence to support the findings detected, which were disseminated through the audit report.

Finally, based on our knowledge and on the information obtained in the audit process, the recommendations and recommendations that have improved the administrative management of the credit department.