Examen de auditoría integral al área de créditos de la cooperativa de ahorro y crédito “Mushuk Yuyay” Ltda. Período 2013

Abstract

The Cooperative Savings and Credit "Mushuk Yuyay" Ltda. It began with ideal growing as a financial institution and provide benefits to its members, as any company within the local and provincial economy is in a competitive market, which encourages improve processes for meeting goals and objectives. One of the items with the highest relevance is the loan portfolio, as a missionary component, it is subject to risks when processes are not well defined. To assess these processes has been the need for a Comprehensive Audit as to show from their different approaches the reasonableness of their accounts and values, the system of internal control, efficiency and effectiveness in its collections, customer satisfaction and compliance the regulations and laws in general. The results of this analysis will allow the cooperative to improve and timely corrective measures in the area of credit.