Auditoría de gestión de los procesos crediticios de la Cooperativa de Ahorro y Crédito Unión Ferroviaria Ecuatoriana período 2020, Riobamba

Abstract

The present study was carried out with the aim to develop a management audit to the credit processes in Cooperativa de Ahorro y Crédito Unión Ferroviaria Ecuatoriana Ltda. period 2020 in Riobamba city to measure the levels of efficiency and effectiveness during the credit granting process. In order to collect truthful, reliable and timely information and evidence, research methods, instruments and techniques were used, such as the interview with the manager of the cooperative, the survey of the board of directors, supervisory board and employees, and direct observation with which identified the current situation of the company. In addition, the internal control questionnaire was applied through COSO II, with which a confidence level of 87.08% was identified, the most significant strengths being the good relationship between managers and staff, the proper institutional infrastructure, the agility during credit procedures and the adequate technological system, a risk level of 12.92%, identifying weaknesses such as the lack of training for the personnel in the credit area for the correct granting and collection of credits, high delinquency rate, lack of application of management indicators, low number of credits granted, the supervisory council does not review all the documentation and requirements presented by the clients to ask for a loan, outdated loan manual and that the loan committee does not approve or reject loans. Management indicators focused on the efficiency, effectiveness, economy, ethics and ecology of the credit area were also used. Therefore, it was concluded that the institution shows several shortcomings that must be mitigated if the efficiency and effectiveness of the credit processes improve. The directors of the cooperative are asked to accept and apply the recommendations issued in the management audit report.