Examen especial a la cartera de crédito de la cooperativa de ahorro y crédito Fernando Daquilema, matriz Riobamba, periodo 2020

Abstract

The objective of this study was to carry out an audit report of the credit portfolio with the findings found to issue recommendations with a vision towards improving the different departments involved in the process of granting credit and the portfolio's recovery. The research methods used were deductive and analytical; in addition, the techniques used were interviews conducted with the administrative part as managers and analysts of Credits, Collections and Accounting, as well as surveys of both credit advisors and collection managers. The balances found were reasonable after using the summary, analytical and financial indicators. However, in this period, the overdue portfolios and their provisions for bad loans increased to 192.6% with a value of $ 4,192,068, 29 compared to the previous year. In addition, it was possible to define that the portfolio's delinquency has a delinquency level of 2.91%, which is relatively good since it is within the allowed percentage of 4%. This result demonstrates that the cooperative could reduce emerging risks. It concludes with the execution of the examination whose findings reported: lack of training for personnel, lack of personnel, lack of verification of the integrity of the documentation of the partners applying for credits, the proposed goals in credits and collections were not planned without considering all external factors. Therefore, it is recommended to use the theoretical basis based on this degree work to guide the objectives of the credits and collections since these must seek institutional growth without neglecting the external and internal factors that may limit compliance with said objectives