Auditoría de gestión a los procesos crediticios en la cooperativa de ahorro y crédito Tena Ltda. agencia Archidona, del cantón Archidona, provincia de Napo, periodo 2020

Abstract

The present research work deals with a management audit of the credit processes of the credit union Tena Ltda., Archidona agency, Archidona canton, Napo province, period 2020, aimed at the evaluation of performance under the indexes of efficiency, effectiveness, and economy of the resources that the cooperative has. For the development of the management audit, surveys were applied to members, interviews were conducted with the head of credit, internal and external regulations were reviewed, and the internal control system was evaluated through the COSO II method, which identified the following shortcomings: non-compliance with requirements for granting credit, lack of risk assessment and mitigation, failure to apply the credit manual, which has had an unfavorable effect on the economic development of the institution since it maintains a high delinquency rate. It is recommended that a permanent control be applied to verify compliance with the credit manual to ensure all the credit granting requirements are met. A risk prevention and mitigation plan should also be structured to identify and assess risks; a manual for the recovery of past-due loans should be developed to better apply the loan recovery processes and thus achieve efficient and effective management by the cooperative