Auditoría de gestión aplicada al Departamento de Crédito de la Cooperativa de Ahorro y Crédito Multicultural Indígena Ltda. de la ciudad de Ambato, durante el año 2013

Abstract

The current research corresponds to a Management Audit applied to the Credit Department at Multicultural Indígena Credit Union Ltd., in Ambato during 2013; this allows determining the existing findings and defining the improvement in processes of recovery portfolio. For obtaining both sufficient and relevant data, it was necessary to determine the methodology in the audit plan with the adequate procedures to follow. The Management Audit allowed verifying and evaluating those activities which are done in the Credit Department of the Credit Union and was essential the used of interviews, questionnaires, and observations, to evaluate the internal control in the development of credit activities. The completion of Management Audit applied to the credit department of Multicultural Indígena Credit Union Ltd., from Ambato during 2013 marks the improvement in processes of recovery portfolio. The accomplishment of this current graduation work represent the processes improvement of recovery portfolio, since the final report of Management Audit is showed the respective corrections of internal control to be considered and achieved efficiently, effectiveness, and economy the institutional goals achievement according the procedures to be adopted for the benefit of the credit department and therefore the entire entity.