Auditoría de gestión a los procesos crediticios en la COAC Fernando Daquilema, cantón Quito, provincia de Pichincha, período 2020

Abstract

The present study focused on carrying out a management audit of the credit processes in the COAC Fernando Daquilema, located in Quito city, province of Pichincha, period 2020 in order to detect critical aspects in the business process and propose improvements which will allow to increase the efficiency, effectiveness and profitability of the company. During its development, surveys and interviews were applied to officials related to the component to be examined, additionally, the internal control system is evaluated through the COSO ERM 2017 method, in which the most outstanding findings are the following: The objectives established by the cooperative are not met, the credit advisors do not meet all the requirements established for a loan, the agency does not monitor the risks due to new personnel, the computer equipment is not adequate for the needs of the agency, staff training is not followed very closely, the strategic plan is not known by all employees who work in the credit area, communication mechanisms are not evaluated. As a result of the investigation, concrete, flexible, concise activities that are easy to understand and adapt to by the personnel of the analyzed area are proposed, with the purpose of executing the proposed procedures, helping the organization to raise its level of competitiveness in financial services. it offers. The staff that works in the credit area does not meet the requirements for granting a loan as established in the manual, which is why only 63.09% of the analyzed sample meets all the requirements, it is recommended to the organization the application of the suggestions denoted in the final report, in order to make timely and favorable decisions for the welfare of the cooperative