Evaluación al control interno de la cartera de crédito de la Cooperativa de Ahorro y Crédito “Oscus” Ltda., del cantón Ambato, provincia de Tungurahua, período 2019

Abstract

The study about the evaluation of the internal control of credit portfolios at Cooperativa de Ahorro y Crédito “Oscus" located in Ambato city, period 2019 was developed with the aim to improve its processes, support the fulfillment of the objectives and the liquidity of the institution. To carry out this investigation, auditing standards were implemented that helped to identify risks and the possibility of establishing elements to reduce them as they affect the institutional economic liquidity. In addition, the information was obtained through surveys carried out to the personnel in charge of credit management processes, internal control questionnaires applying COSO II, design of flowcharts and the use of the analytical method helped to identify differences in the execution of the established procedures defined by internal control manuals on the credit portfolio and its collection management, such as an outdated code of ethics, omission of functions by the credit staff who lack of a constant training, the lack of verification of limits linked to credits, outdated proposals to improve the credit acquisition and recovery procedures, outdated credit granting and collection management manuals, resulting in a moderate global level of trust and moderate risk. It was also verified that in an average of 83% there is no analysis of linked credit portfolios and in a 63% there is no analysis of other credit portfolios. Therefore, it is concluded that the lack of constant evaluations of the internal control of credit and collection processes prevent the fulfillment of institutional objectives when attracting new partners and clients so it is recommended to carry out an internal evaluation on a quarterly basis to issue corrective actions to reduce risks that threaten institutional operations.