Evaluación al proceso de gestión de la unidad de crédito y cobranza de la Cooperativa de Ahorro y Crédito “Andina Ltda.”, ciudad de Latacunga, provincia de Cotopaxi, período 2018. lineamientos alternativos

Abstract

This study consisted on evaluating the processes developed in the credit and billing department at the COAC Andina Ltda period 2019; with the aim to determine the level of effectiveness and the correct application of resources and the human talent department. To do this, on-site visits were made, observation techniques, interviews and surveys to the personnel of the human resources department were applied; On the other hand, questionnaires were carried out by using the COSO II method to evaluate the internal control of the credit cycle and determine its effectiveness. and its level of risk, detecting the critical points issued in the final report, such as: an outdated credit and collection manual and policies, a poor application of policies set out by the institution, and non-compliance with the regulations established by the financial system. Therefore, it is concluded that the efficiency and effectiveness indicators have not been correctly applied during the credit and billing processes. Consequently, it is proposed that the organization implements the recommendations established in the final report, taking into consideration the alternative guidelines to improve the development of the activities and the fulfillment of the institutional objectives.