Examen especial a la cuenta cartera de créditos en la Cooperativa de Ahorro y Crédito “Tena Ltda”, cantón Tena, provincia de Napo del año 2020

Abstract

The objective of this special examination of the credit portfolio account of the "Tena Ltda." Savings and Credit Cooperative, of the city of Tena, Napo Province, in the year 2020, was to identify the deficiencies that fail the COAC, to which, the Theoretical Framework was developed based on reliable and updated sources in order to obtain the definitions, processes and other fundamental concepts. In the methodological framework, the different necessary research methods were specialized, in addition to improving techniques and instruments such as: the interview and the survey that facilitated the collection, analysis and synterization of information. For the execution of the special examination of the credit portfolio account, the different audit procedures based on the NAGA were taken. This allowed ruling on the reasonableness of the values of the loan portfolio account, resulting in various deficiencies or weaknesses, the most notable being the delinquency of the high total portfolio. It is concluded that with the execution of the special examination of the credit portfolio account, the COAC does not have a credit risk mitigation plan, and also does not comply with the procedures established in the Credit Manual. It was suggested to the directors of the COAC to use this titling work as a tool to correct errors, putting into practice the recommendations provided in the report of the special examination.