Examen especial a la cartera de crédito de la Cooperativa de Ahorro y Crédito San José Ltda., del cantón Chimbo, provincia Bolívar, período 2019

Abstract

The objective of this study was to carry out a special examination of the credit portfolio at Cooperativa de Ahorro Crédito San José Ltda., located in Chimbo, province of Bolívar, period 2019, in order to verify the strenght of credit operations to improve the process of granting and recovering of loan portfolios. For the development of the study, several methods and instruments were used to collect information, that includes: the application of a staff survey, an interview to the head of the credit area and finally an internal control questionnaire in relation to the credit process carried out by the cooperative in order to determine the level of confidence and risks in the area. The results obtained were the following: the credit staff does not apply in an organized way the credit and collection manual during the loan granting process, a limited implementation of policies for the recovery and monitoring of due portfolios, a high rate of debtors regarding microcredit portfolios, and finally, a lack of a periodic training to the credit and collection staff. It was concluded that the staff in the credit area do not follow the credit and collection manual, for this reason, 7.14% of credits are rejected by the credit commission due to the documents presented by the clients are outdated. The highest authority, credit executives and the business chief of the institution are recommended the application of the suggestions issued in the audit report to reduce the risk of overdue portfolios and improve the credit process in order to guarantee the fulfillment of goals.