Examen de Auditoría Integral a la Cartera de Crédito de la Cooperativa Jardín Azuayo, oficina Saraguro, correspondiente al periodo comprendido entre el 01 de enero al 31 de diciembre del 2013.

Abstract

This research work describes the development of a comprehensive review of the portfolio audit Credit Cooperative Savings and Credit “Garden Azuayo” - Saraguro; in the period between January 1 to December 31, 2013; in order to evaluate the processes of grant and loan recovery of loans granted by the Cooperative; through the evaluation of the procedures to be followed, legal compliance review as well as the internal control system was evaluated; the results of the audit are presented in a final report which recommendations to improve the assessment area is proposed Additionally, one of the reasons for this work, is to express the knowledge acquired in the years of university study, reflecting them in a review of comprehensive audit applied to portfolio credit component of the Cooperative Savings and Credit “Garden Azuayo”, office Saraguro with in order to generate an address for employees and managers. Finally my responsibility I will proceed to issue recommendations according to different findings in the development of comprehensive examination.