Examen especial a la cuenta cartera de crédito de la Cooperativa de Ahorro y Crédito Focla del cantón Lago Agrio, período 2021

Abstract

The particular examination of the credit portfolio account of the savings and credit cooperative ¨Focla¨ of the canton Lago Agrio, period 2021, has been developed to execute the particular examination of the credit portfolio account through the application of audit procedures for the issuance of the final report that gives way to a series of recommendations for the mitigation of credit risks, for which, it was developed through the different methods, techniques, and necessary research tools, also used the techniques and instruments such as the survey applied to the administrative and financial personnel of the cooperative that facilitated the collection, analysis, and sintering of the information as well as the SWOT matrix where it is evident that the COAC does not have credit recovery policies, this means that it has not been considered to develop a credit risk mitigation plan. For the execution of the particular examination, the different audit procedures based on permanent files and current files were used to establish the planning: preliminary and specific, execution and communication of results according to internal control standard No. 300- 02. It was concluded that during the execution of the particular examination of the credit portfolio account, the COAC does not have a credit risk mitigation plan. Also, it does not comply with the procedures established in the Credit Manual. It was recommended that the cooperative's management should conduct financial audits, management audits, or a careful review at least once a year to implement the opinion and recommendations or to determine the existing operational risks