Auditoría de gestión al proceso de recuperación de cartera vencida y su incidencia en la rentabilidad de la Cooperativa de Ahorro y Crédito Cámara de Comercio de Ambato.

Abstract

The present research project takes as an intention to verify like the process of recovery of defeated portfolio affects in the profitability of the Cooperative Chamber of Commerce of Ambato for the purpose of proposing solution alternatives, evaluating the procedures that are realized to detect errors and nonperformance’s that are realized in the same ones, it is important that across(through) the Gestational audit to the credit portfolio of the Cooperative of Saving and Credit safety is contributed in the managerial management, by means of the risks prevention in laying and recovery of the credit portfolio, giving place to a reliability in the credit processes and in the financial information. The financial business is exhibited to shocks economic(economical), of external and internal origin: The relation deposits on the very high capital, the suspense in the cashing of the credits, the assets of less liquidity that the debits, the exchange risk, are elements that do to the particularly vulnerable financial system