Examen especial a los procesos y registros de cuentas por cobrar y cartera vencida de la Cooperativa de Ahorro y Crédito Guamote Ltda., durante el período 01 de enero al 31 de diciembre del 2014

Abstract

This research is a special examination to processes and records of accounts receivable and Nonperforming Loan of the credit unión Guamote ltd. During the period January 1st to December 31st 2014, to reduce the risk of NPLs and optimize recovery portfolio effiently and effectively. Developing the special examination is supported by the regulations of the superintendence of popular and solidarity economy (SPSE), organic law of internal taxation (OLIT) internal regulations, statute and regulations of the Credit Union, through which are issued the findings during the examination, such as: it does not have responsible leadership, the rules established in credit regulation is not correctly applied regarding granting credit and collection. There is high risk portfolio, lack of awareness in calculating provision for bad loans, lack of staff training. It not have manual and accounting policy. At the end of the special examination it is proposed to the management, administrative and operative level, of corresponding institution, accept the recommendations made in the audit report. So the economic activity that the institution develops is dedicated to social benefit and look at the economic development of the lower and middle class in the city. Since each one of the recommendations are focused for the better functioning of the examining area.