Examen especial a la cartera de crédito de la cooperativa de ahorro y credito Usuarios del Agua “Maria Inmaculada” Ltda.

Abstract

The "María Inmaculada" Water Users Credit and Savings Cooperative Ltd. lacks proper customer payment monitoring, timely strategies for debt recovery, and a risk prevention and mitigation plan. As a result, the cooperative has experienced liquidity losses. Therefore, this research aimed to conduct a special examination of the credit portfolio of the "María Inmaculada" Water Users Credit and Savings Cooperative Ltd. for the period 2021 in order to determine the reasonableness of the balances in the loan portfolio. The methodology used was a mixed approach (quantitative-qualitative); the research level was descriptive; a nonexperimental design was employed; the type of study included field research, documentary research, and field investigation, using methods, techniques, and instruments, including interviews conducted with the head of the credit department and surveys administered to the rest of the cooperative's staff. Through the applied methodology, it was determined that the "María Inmaculada" Water Users Credit and Savings Cooperative Ltd. has not conducted a special examination of the credit portfolio and only performs quarterly follow-up on overdue credit. It is concluded that the cooperative needs to implement a credit portfolio risk mitigation plan and improve its assessment of credit risks