Examen de auditoría integral al proceso de cartera de crédito de consumo de la Cooperativa de Ahorro y Crédito “CACPE-CELICA” correspondiente al periodo 01 de enero al 31 de diciembre de 2013

Abstract

This research work concerns a comprehensive examination of authorship to process consumer loan portfolio of the credit union "CACPE-CELICA" for the period January 1 to December 31, 2013, made from four different perspectives financial, internal control, compliance and management allowing a comprehensive assessment of the credit process, obtaining information that will assist management in decision-making and implementation of corrective actions. The result of the audit process is reflected in the professional report by the auditor on the fairness of the financial statements, assessing the internal control system, compliance with laws, regulations, policies and regulations applicable in the development of operations and evaluation of the efficiency, effectiveness and quality of management; finally the conclusions and recommendations aimed at improving productivity by giving the company a significant contribution to the achievement of its objectives are presented.