Examen especial a la cartera de crédito de la Cooperativa de Ahorro y Crédito el Calvario Ltda., del cantón Tisaleo, provincia de Tungurahua, período 2019

Abstract

The purpose of this degree work called Special examination of the credit portfolio of the savings and credit cooperative El Calvario Ltda., Tisaleo canton, province of Tungurahua, period 2019, was to allow the company to maintain slack in its finances, being able to generate long-term investments, to meet its obligations to its workers, employees, and operators. For this purpose, techniques such as observation were used to learn about the cooperative's situation, working papers suitable for a particular examination, as well as internal control with questionnaires. Two types of files were made: permanent and current. In addition, the following phases were carried out for the evaluation of the loan portfolio: planning, where general information was obtained from the financial entity; execution, in which the working papers were prepared to evaluate the composition of the loan portfolio, the evaluation of risk and confidence, the determination of findings and weaknesses, and the evaluation of financial indicators. It is concluded that there are several findings regarding the management of the loan portfolio; in addition, several internal control deficiencies were brought to the attention of management, which requires attention to ensure the reliability of the financial information. The financial statements also show low indicators for the placement of resources concerning fundraising, and liquidity is affected by the lack of sufficient resources available to cover short-term obligations, as shown in the financial indicators. Therefore, it is recommended to periodically evaluate the internal control in the loan granting and collection processes to increase confidence in the financial and accounting information