Auditoría de gestión al Departamento de Crédito del Banco del Pacífico, agencia La Dolorosa sucursal Riobamba, periodo enero a diciembre 2014

Abstract

The present investigation has as its aim the development of the audit of management to the credit department of Bank of Pacifico, Agency La Dolorosa Branch Riobamba. This research work was carried out research to contribute positively to the development of the financial entity, contributing to the progress of the image that has the same within the country the present investigation support the improvement of times in area where it is presenting the problem of delay in the granting of credit. Being able to verify, monitor and evaluate the processes that are being implemented in the development bank´s loan and establish strategies suitable to validate the levels of efficiency, effectiveness, economy, and quality of service. For its development was used questionnaires of internal control based on the COSO I, obtaining a comprehensive diagnosis and participatory in the placement of credits by the credit department of the Bank of the Pacifico. Reaching important findings as: dead times in the generation of credits; the lack of organizational structure and functional, when performing a credit the requested information to the client is excessive. The Management Audit Helped the financial entity, to determine how is the development of the process of credit from the credit department. Recommending to analyze, socialize and encourage the staff of the bank to generate an optimal solution for which there is no delay when making a credit, applying the generation of flow programs that will help control where are the processes; A reengineering of processes considering fundamental factors for the development of the same.