Auditoría de calidad al proceso crediticio de la Cooperativa Mushuc Runa de la agencia Riobamba provincia de Chimborazo, periodo 2021

Abstract

This study aims to conduct a quality audit of the credit process of Cooperativa Mushuc Runa in the Riobamba agency, located in the Chimborazo province, for 2021. This audit's primary objective is to assess compliance with institutional objectives in the credit process and propose corrective measures to address any identified non-conformities, thereby enhancing the cooperative's overall performance. Several data collection methods were used to gather comprehensive credit process information. Interviews were conducted with key personnel, including the Agency Manager and Credit Manager, to gain insights into their perspectives and practices. Direct observation was carried out at the entity to examine the operational procedures and identify potential issues closely. Additionally, the internal control system was evaluated using structured questionnaires to assess its effectiveness in ensuring quality and compliance. The credit processes and policies were thoroughly examined using the credit policy manual. This analysis revealed specific findings documented in the audit report. These findings highlight areas of concern, such as a need for more awareness among some staff members regarding quality policies, the absence of clearly defined roles and responsibilities assigned to individuals, and the absence of specific quality objectives in the cooperative. These findings identified as non-conformities, lead to strongly recommend that the institution takes prompt corrective actions. These corrective measures should be implemented to address each non-conformity mentioned in the audit report. By implementing these measures, the cooperative can ensure its long-term success and strive towards achieving its objectives