Auditoría de gestión a la cartera de crédito de la Cooperativa de Ahorro y Crédito "Jardín Azuayo". Agencia Totoracocha período 2011

Abstract

The thesis is divided into four chapters which are mentioned below: In Chapter I, covers the general aspects of the institution, the Cooperative Historical Review, legal basis, objectives, policies, values, mission, vision and structure. Followed in Chapter II, we propose a theoretical framework that allows to outline the main phases of audit. The process basically comprises the preliminary planning assessment, specific planning, execution of field work and finally the communication of results; we also include several concepts related to the loan portfolio such as credit types that manages the Cooperative policies credit and credit risk management and its characteristics. In Chapter III we develop the audit to credit portfolio by applying audit tests and procedures, determined for each of the subcomponents of the portfolio, which in turn allows us to recognize the existence of findings so to make findings and potential solutions for each. Likewise, through this examination will determine the effectiveness of the internal control system as well as the review of compliance with Legal Regulations governing the agency. All told, the results of the assessment will be reflected in the Final Report of Audit, and as completion of the review recommendations proposes a box, they will have identified the person responsible for their achievement. To finally in Chapter IV under our responsibility to make findings and recommendations that contribute positively to the improvement of the institution