Evaluación a los procesos de colocación de créditos en la Cooperativa de Ahorro y Crédito P.A.I.S, en la ciudad de Riobamba, provincia de Chimborazo, período 2017

Abstract

The evaluation of credit processes at Cooperativa de Ahorro y Crédito P.A.I.S Ltda, located in Riobamba city, province of Chimborazo, period 2017, is mainly oriented to evaluate credit processes to reduce overdue portfolios with efficiency, effectiveness, economy and ethics through proper decision-making processes following some techniques such as: the observation, an interview applied to the agency manager and the credit analyst, surveys applied to the administrative and operational staff, which helped to obtain relevant, competent and sufficient information about credit processes. The evaluation of credit management includes three stages: The analysis of the credit cycle through the fishbone diagram to determine cause and effect, the determination of critical issues by means of internal control flowcharts and questionnaires, resulting in a final report obtained from the present study, in which the most relevant weaknesses are detailed such as: non-compliance with the policies established by the loan manual, the lack of internal regulations to control credits, a high rate of overdue portfolio defined by the institution and an inefficient policy for portfolio recovery. The evaluation of credit processes shows deficiencies, therefore, the application of some recommendations issued in this final report will help the institution to make decisions about whether or not to grant a credit.