Auditoría de gestión en el Departamento de Créditos y Cobranzas de la Cooperativa de Ahorro y Crédito Santa Clara Ltda., del cantón Santa Clara, provincia de Pastaza, período 2013

Abstract

In this research study, it was developed a management audit to the Cooperative of savings and Credit, “Santa Clara” Itd. Company in order to measure the levels of efficiency and effectiveness of the processes and activities carried on in the management of the credit and collections department. These processes and activities were analysed o be compared to the functional organic as well as the credit regulations to which the analysis of the processes of Credit and collections based on current legislation; Was articulated; by making them evident in the application of management indicators which were the basis to determine the percentage of compliance to the component analysed. Some shortcomings in the processes that the credit and collection area must comply, were made evident such as: credits granting to the clients who do not meet all the requirements imposed by the cooperative, the lack of coordination between departments when updating accounts receivable and payable, the lack of articulation of the budget of the cooperative with the amount that extends in credits into the different lines offered, among others. In this context, this research that will become the support tool for the institutional management and the audit area; is put into consideration for this reason; its immediate application is recommended in such way both, managers and employees of the institutional can contribute to the improvement of the management when granting credits and making the recovery of them.