Auditoria operacional al departamento de crédito para mejorar la recuperación de cartera vencida en la Cooperativa de Ahorro y Crédito “Kullki Wasi” Ltda., provincia de Tungurahua, cantón Ambato, periodo 2014

Abstract

The present investigation Operative Auditing to the Loans and Credit Union “Kuklli Wasi Ltd” to evaluate the operative processes of catching, sending, and recovering of credits, and gauge the level of efficiency, efficacy, and quality of the procedures that contribute to the improvement of the management of the Credit Union. For the development was used the inductive and deductive methods, techniques, instruments to collect the information, the phases of the operative auditing, determination of findings and the depth test to the critic areas, elaboration of the report. The results does not account with an organization chart, neither manual of functions that rules the functions of every worksite, the staff is not evaluated to gauge the level of performance by using a continuous method, does not account with a suggestion box to analyze the doubts of the partners, the staff is not trained, the organization does not account with procedures for identification, evaluation, and for answering the risks both internal and external. The flowcharts have been designed to identify the critical nodes between credits and accounts-receivable. It is recommended applying the obtained results in the Auditing that contains the final report, whose aim is taking the best decisions to contribute the accomplishment of the goals and objectives.