Examen especial a la cuenta cartera vencida de los predios urbanos y rurales del Gobierno Autónomo Descentralizado Municipal del cantón Penipe provincia de Chimborazo, periodo 2021

Abstract

The purpose of this research work was to conduct a Special Examination of the overdue portfolio account of urban and rural properties of the Municipal Decentralized Autonomous Government of Penipe canton, province of Chimborazo, period 2021, in order to evaluate the performance of internal control, apply the audit phases to reduce delinquency rates, through collection strategies and recovery of overdue portfolio. The research techniques used were: the interview conducted with the person in charge of overdue portfolio, surveys to the personnel working in the collection unit, for that we have applied the five components of the COSO I. The findings were: poor control of the activities of the employees working in the portfolio, noncompliance with the processes of hiring personnel, high delinquency rate of the portfolio, and the need to purge the lists of outstanding receivables. This proposal was prepared according to the needs of the GADM of the Penipe Canton, which allowed the issuance of a final report containing conclusions and recommendations that will serve to make decisions and corrective actions in the fulfillment of portfolio obligations. It is recommended to the person in charge to implement this proposal for the proper use and correct management of economic resources for the institution