Auditoría de gestión al sistema de colocación y recuperación de cartera de crédito de la Cooperativa Coopac Austro Ltda sucursal Paute

Abstract

This thesis entitled System Management Audit Manager and Portfolio Recovery Credit Cooperative “COOPAC AUSTRO LTDA” branch Advertise contain general aspects of the cooperative, a brief theoretical framework to outline the stages of audit, preliminary assessment, specific planning, execution of field work and reporting of results.

The case study is primarily directed to the System Manager and Recovery Loan Portfolio, with the purpose of assessing the granting and recovery of the loan portfolio, through the verification of the existing procedure, review of legislation and evaluation of internal control. Finally we proceed under our responsibility to issue conclusions and recommendations based on the evidence and findings in order to implement corrective actions of the shortcomings found.