Examen especial a la cartera de crédito de la Cooperativa de Ahorro y Crédito Juan Pío de Mora Ltda., en la agencia de Guaranda, provincia de Bolívar, período 2021

Abstract

The Special Examination of the Credit Portfolio of Cooperativa de Ahorro y Crédito Juan Pío de Mota Ltda, had the objective of carrying out a special examination of the credit portfolio, through the application of the different phases of the audit process, which tended to determine the level of compliance with the obligations of the members with the institution, the methodology used contained a qualitative and quantitative approach, direct observation, the interview to the Head of Agency and a questionnaire was applied to the employees of the credit and collection department of the cooperative, which facilitated the timely and pertinent collection of information that revealed the critical points in that department. For the execution of the special examination of the credit portfolio, we used different audit procedures that allowed us to know the deficiencies and weaknesses such as: measuring the percentage of delinquency of the portfolio and the financial service offered by the institution, for which it was concluded that the COAC does not have a credit risk mitigation plan, in addition they have not carried out frequent training to the credit personnel, therefore they do not carry out periodic evaluations to identify the levels of risk of delinquency. It was suggested to the directors of Cooperativa de Ahorro y Crédito Juan Pío de Mora Ltda. to analyze the findings established in the final report of the special examination of the loan portfolio, and to adopt preventive and corrective measures, avoiding future deviations.