Auditoría de gestión al departamento de créditos de la Cooperativa de Ahorro y Crédito Kullki Wasi Ltda., agencia Riobamba, provincia de Chimborazo, período 2018

Abstract

This research work is about a “Management Audit” of the Savings and Loan Cooperative KULLKI WASI LTDA, Riobamba Agency, Chimborazo Province, 2018 period, to help improve its performance under the parameters of the efficiency, effectiveness, and economy the resources that KULLKI WASI cooperative possess. For the development of the Management Audit, then, surveys were applied to the partners, interviews with the Chief Credit Unit, the internal and external regulations were reviewed and the evaluation of the internal control system was carried out through the COSO II method, which allowed identifying the following shortcomings: non-compliance with requirements for the granting of credit, the lack of an evaluation and mitigation of risk, non-compliance with the application of the credit manual, which have been an unfavorable effect for the economic development of the institution. It is recommended to apply a permanent control that verifies compliance with the credit manual, so that they comply with all the requirements necessary for the credit grant, a risk prevention and mitigation plan should also be structured, to identify and assess the risks, develop a manual for the recovery of overdue portfolio in order to better apply the credit recovery processes and consequently achieve efficient and effective administration on the part of the institution.