Examen de auditoría integral al proceso de recuperación de cartera de la Cooperativa de Ahorro y Crédito Guaranda Ltda., de la provincia de Bolívar, cantón Guaranda, año 2013

Abstract

Integral audit is a tool by which it is disclosed to the entity relevant aspects of the financial area, control system, implementation of internal and external regulations and management through indicators, which allows a clear view of the findings and help the company with a plan of recommendations to improve the processes and activities carried out within it. That is because the executed work is evidenced in working papers for determining the statements of financial audit, internal control, and compliance with laws and management that has generated as a result the audit report and also an array of recommendations. The application of the integral audit to CooperativaGuaranda Ltda., the process of recuperation has allowed the authorities to provide suggestions for improvement and the implement mechanisms to reduce late loan recovery and Staying in overdue loans and unproductive, contributing in addition to meeting the goals set by the organization and better management of regarding loan recovery.