Examen especial a la cartera de crédito de la Cooperativa de Ahorro y Crédito Fernando Daquilema Ltda., de la ciudad de Riobamba, provincia de Chimborazo, período 2019

Abstract

The purpose of this research work was to conduct a special examination of the credit portfolio “Cooperativa de Ahorro y crédito Fernando Daquilema Ltda.”, in the city of Riobamba, province of Chimborazo, to contribute to the improvement of the processes and management of the credit area of the institution, thus complying with the objectives and subsequent decision making. For the development of this special examination, it was carried out in three phases, in which the first one all the necessary information of the institution was collected for the development of the investigation such as; manuals and credit policies of the COAC, financial statements, balance sheets, amortization tables and performance of the personnel, etc. In the second phase, the research methods and techniques were developed, such as direct observation, interviewing the manager, and the application of questionnaires to employees in the credit area of COAC, which allowed us to obtain the timely, relevant and necessary information to reveal the critical points in the department. The pertinent analysis allowed us to measure the percentage of delinquency for each product and financial service offered by the institution, based on the financial statements and consolidated balance sheets. It was concluded that the institution has a high percentage of portfolio receivable, recommending that the manager and the head of the credit area develop procedures and timely evaluations for the proper management of the loan portfolio. It is recommended that the representative of the “Cooperativa de Ahorro y crédito Fernando Daquilema Ltda.”, take into account the results of the findings and recommendations provided in the final report of the special examination in order to achieve the objectives and goals effectively and efficiently