Examen especial a la cuenta de cartera de créditos de la Cooperativa de Ahorro y Crédito Sumac Llacta Ltda., de la ciudad de Riobamba, provincia de Chimborazo, período 2017

Abstract

The present research work is a Special Exam to the Loan Portfolio Account of the Sumac Llacta Ltda. Credit Savings Cooperative, from the city of Riobamba Province of Chimborazo period 2017, with the objective of reducing the risk of the loan portfolio and contributing to the recovery in the same efficient and effective manner. For the development of the research, were applied several methodologies such as direct observation to the credit department, interview with the general manager, analysis of the loan portfolio and application of the internal control questionnaire to administrative and operational personnel. The following results were found through the applied exam: the loan manual for the granting and collection of loans isn´t used correctly, the portfolio has a high risk, the training isn´t constant for collaborating personnel, the risks haven´t been previously identified and analyzed to make corrective decisions, a loan risk mitigation plan doesn´t have. The conclusion is that are not applied properly the policies and credit manuals in the Cooperative, which causes a high level of default. The recommendation is that the management and the loan officer consider the correct application of the loan policies and manuals to minimize the risk of the loan.