El control interno y la cartera vencida de la cooperativa de ahorro y crédito Oscus Ltda. de Ambato durante el primer semestre del año 2015

Abstract

The Savings and Credit Cooperative Oscus Ltda., is a private financial entity, its array is located in Ambato, which supports the progress of the partners offering efficient financial products. It is one of the savings and credit cooperatives oldest in the country, has a length of half a century, OSCUS has progressed in different localities where has its agencies and branches, to fulfill the dreams of proposed the members of the cooperative leading to an improvement of quality of life. This present work of research focuses on analyzing the internal control in relation to the information from the credit department, so as to determine the efficiency of operations and also verify the respective compliance with laws in accordance with the agreement, so as to ensure the safety of the partners. The processes, technology, and the external elements are important factors in this investigation already causing a high delinquency, so that it would take measures to help decrease overdue portfolio. The cooperative competitiveness in recent years has grown, so you must enter to the management of risks, so redesign strategies or establish appropriate controls, reducing the risk or future losses. In the present investigation i approach to design and analyze a schema solution to mitigate credit risk with the assessment of internal control, COSO III, will allow the cooperative to improve the process of granting credit, effective assessment to the new partners that request credit, the implementation of appropriate policies to mitigate the credit risk, the carrying out of the work of the organizational structure, review the case files of credit, for in this way take timely decisions in regard to the granting of the same.