Examen especial a la cartera de crédito a la importadora Bravo Gutierrez Bravgut S.A., del cantón Santo Domingo, provincia de Santo Domingo de los Tsáchilas, período 2019

Abstract

The objective of the present study was a special examination of the credit portfolio of a company called Importadora Bravo Gutiérrez BRAVGUT SA located in Santo Domingo canton, province of Santo Domingo de los Tsáchilas, period 2019 through the application of auditing procedures and techniques with the purpose of verifying the degree of compliance and reasonableness of the account balances and documents receivable. For the methodology, deductive and inductive methods were used, the techniques and instruments used were the observation, surveys and interviews. For the development of the special exam, the internal control evaluation was carried out applying the COSO III method through questionnaires, and several weaknesses were found such as: a lack of a code of ethics and conduct, the absence of evaluations to the activities carried out by the credit area, a lack of a manual of credit and collection policies In addition, the accounting balances were compared with the source documents of debtors, balance confirmations were sent to all clients to determine the veracity of balances in the accounts by receivable, in which the following findings were identified: the deposits sent by the clients in the accounts receivable have not been identified or registered, the provision for uncollectible accounts has not made, the debt of clients for the withdrawal of the equipment was not written off the interest earned on the credits is not recorded in accounting either. It is concluded that the special examination helped to establish the veracity of the balances of accounts and documents receivable to establish respective corrections. Finally, it was suggested that the suggestions mentioned in the report may be applied in order to take timely and efficient actions.