Auditoría al proceso de otorgamiento de crédito de consumo y recuperación de cartera de la Cooperativa de Ahorro y Crédito Jardín Azuayo oficina Cuenca centro

Abstract

The purpose of this research is to carry out an audit of the credit granting process at COAC Jardín Azuayo, central office, located in the city of Cuenca, in the year 2015. A risk assessment will be carried out to locate conflicting situations that could affect to the institution. It was initiated by the search of the information, as well as of data, balances and numbers that can contribute to the work. An internal control evaluation of the process of granting of consumer credits was applied, with which a report based on evidences was elaborated. It was found that the biggest errors are found in the Internal Control System of the Central Office of COAC Jardín Azuayo, due to the lack of risk assessment and the corresponding consequences for the achievement of objectives.