Auditoría de gestión al departamento de crédito y su impacto en la morosidad de la Cooperativa de Ahorro y Crédito Chibuleo Ltda., de la ciudad de Ambato; período 2015

Abstract

The management audit to the Credit Department and its impact on default at Chibuleo Credit Union, from Ambato city, period 2015., was carried out in order to verified the fulfillment processes, it was developed by applying questionnaires of internal control an COSO I components, which allowed the issuance to the final report with the following findings: it was established that the credit department has lack of philosophy that will help to meet objectives and policies raised by the cooperative. The Credit Union staff is not trained on new polices established to credits during the financial period. The credit department does not perform the appropriate communication to partners on the requirements for credit granting. The credits default with more than 121 days does not have boot record of legal process. The effectiveness pointer determined that it does not fulfill with the portfolio recovery. In the credit department there is not a schedule that allows assessing the staff performance. It is therefore recommended to the manager and Credit head to perform a regularly audit in order to assess the activities and processes, also considered for decision-making and helpful measures that allow a continuous improvement.