Auditoría administrativa al departamento de créditos de la Cooperativa de Ahorro y Crédito Amazonas Ltda. De la ciudad de Riobamba, provincia de Chimborazo durante el periodo 2012

Abstract

Recovery of overdue is a systematic management to be performed, the credit unit must define policies, procedures, and guidelines to accomplish for its executing in order to decrease risks implied. This research of management audit was done to the credit unit Amazonas Ltda., during the period 2012 in order to verify performance on management processes of the department by the means of application of internal credit policies and the level of actions could be reached. The verification for giving and recovering credits were verified taking into account the general manual, credit policies and other norms of internal and external control. A final inform was developed as a product of this audit which has findings, commentaries, recommendations and conclusions. It is important to take into account that the objective of the management audit is to show the breach of policies and to detect potential risks in order to mitigate the risk implied in t the portfolio of credit of the credit unit, and to support the company members in the activities development.