Browsing by Author "Cañar Cerón, Jessica Jessenia"

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    La Auditoria de Gestión y su incidencia en las decisiones en el otorgamiento de créditos de la Cooperativa de Ahorro y Crédito Campesina “COOPAC” Ltda.
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2016-11) Cañar Cerón, Jessica Jessenia; DT - Tobar Vasco, Guido Herman
    Currently the cooperative has won a major role in the financial system, it is why the need to know what is the reason why the credit system is weak and its policies and procedures are detected are not being properly implemented within the lending process causing high rates of delinquency is one of the most important factors in institutional management, it is evident that growth it difficult to achieve a balance and financial sustainability of the institution. One of the most important situations of the institution are the decisions at the time of lending in the implementation of activities and the study and evaluation of customer payment capacity. In addition inducing executives to adopt measures to improve the financial position against possible default by a debtor. The purpose of the research is to assess whether there is need for a management audit in its credit system to determine the level of effectiveness, efficiency, economy and ethics that are managing and fulfilling the activities of the processes according to the rules internal Cooperative, then improve them through specific recommendations to avoid misplaced credits.