Auditoría de gestión al sistema de crédito y cobranzas aplicado a la Cooperativa de Ahorro y Crédito Wiñariy

Abstract

This thesis is aimed at carrying out an audit of management which has a scheme consisting of three chapters distributed in the following way: Chapter I: in this chapter is to know the current situation of the cooperative savings and credit Wiñariy, showing that it is a legally constituted cooperative where we find the history, mission, vision, objectives, organizational structure and legal basis. Chapter II: Develops the theoretical framework where we find the legal basis and with the rules for the achievement of the audit of management that is going to make to the cooperative. Chapter III: Develops the practical part which is aimed at an audit of management system of credit applied to the cooperative savings and credit Wiñariy, for the purpose of evaluating the process of granting and recovery of portfolio of the cooperative by means of analysis and verification of existing procedures, the review of compliance with the legal regulations as well as the evaluation of internal control. Runs the stages of the audit, thus being the preliminary planning, specific planning, implementation, and communication of results. As a final part of our work we have responsibility for issuing recommendations addressed to the cooperative-based according to the different findings found in the development of the test.