Examen especial a la cartera vencida del Gobierno Autónomo Descentralizado Municipal del cantón Cevallos, provincia de Tungurahua, período 2021

Abstract

This degree work aimed to develop a Special Examination of the Overdue Portfolio of the Municipal Decentralized Autonomous Government of Cevallos canton, province of Tungurahua, period 2021. The development of this audit was based on the Governmental Financial Audit Manual of the Comptroller General of the State. Moreover, it was based on a mixed approach because quantitative and qualitative data were used; the research level was descriptive and field because accounting and financial information must be collected, recorded, and analyzed; also, the method applied was analytical, among the research tools were used the survey and a checklist and the internal control questionnaire applying the COSO I method. All the methodologies applied allowed the collection of sufficient, competent, and relevant information; As a result of the particular examination, it was evidenced the absence of administrative procedures that promote the recovery of the overdue portfolio; in addition, it was determined that the average portfolio recovery in two thousand twenty-one was 42%, while 58% was not recovered. Likewise, it was noted that the absence of mitigation plans for the financial debtor's account increases the risk of recovery; therefore, it was recommended the immediate execution and strengthening of projects for adequate recovery of this account