Auditoría de gestión al sistema de crédito y cobranzas de la Cooperativa de Ahorro y Crédito Jardín Azuayo, provincia del Azuay periodo 2016

Abstract

The present Integrative project called "Management Audit of the Credit and Collection System of the Jardín Azuayo Cooperative in the Azuay province, 2016 period”, has the purpose to determine the degree of efficiency, effectiveness and economy on the activities of the Cooperative, and formulate conclusions and recommendations in the processes of granting credits and portfolio recovery. This project is made up of four chapters in which the theoretical section presents general information of the Cooperative and a conceptual framework of Management Audit. On the other hand, the practical section includes the development of the Audit phases, which was carried out based on the compilation and investigation of the necessary information. Also, the evaluation of the internal control to the credit and payment area of the cooperative was executed in order to determine the fulfillment of the plans and objectives of the institution.

To conclude the practical section, the audit report is presented, which presents the proper findings, conclusions and recommendations to the Cooperative, in order to improve the management of its administrative processes and reduce the level of debtors of the loan portfolio.