Diseño de control interno en cuentas por cobrar para la cooperativa Coac-Salitre
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2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
En la actualidad, la Cooperativa de Ahorro y Crédito Salitre se encuentra en un proceso de crecimiento económico; por esta razón, es importante que la organización tenga las herramientas para manejar adecuadamente las transacciones que están vinculadas a políticas, reglas y procedimientos en su cartera de clientes que representa una de las partes más importantes dentro de la entidad. Para lo anterior, como solución al problema, se diseñaron un modelo de control interno y un conjunto de procesos adecuados para la gestión de créditos y cobranzas para satisfacer las necesidades de la organización, donde se incluyen los procedimientos y controles para seleccionar nuevos solicitantes, procedimientos de análisis de crédito, aprobación y recuperación del crédito otorgado; estos procedimientos están diseñados para reducir errores, malversación y fraude que protegen los activos de la Compañía. El modelo de control interno permitirá a la compañía; tener una herramienta que tenga acceso a información real, ágil y oportuna para una administración efectiva, eficiente, confiable y efectiva.
Currently, the savings and credit cooperative Salitre is in a process of economic growth; for this reason, it is important that the organization has the tools to properly handle transactions that are linked to policies, rules and procedures in its client portfolio that represents one of the most important parts within the entity. For the above, as a solution to the problem, an internal control model and a set of processes suitable for the management of credits and collections were designed to meet the needs of the organization, which include procedures and controls to select new applicants, procedures of credit analysis, Approval and recovery of the granted credit; these procedures are designed to reduce errors, misappropriation and fraud that protect the assets of the Company. The internal control model will allow the company; Have a tool that has access to real, agile and timely information for an effective, efficient, reliable and effective administration.
Currently, the savings and credit cooperative Salitre is in a process of economic growth; for this reason, it is important that the organization has the tools to properly handle transactions that are linked to policies, rules and procedures in its client portfolio that represents one of the most important parts within the entity. For the above, as a solution to the problem, an internal control model and a set of processes suitable for the management of credits and collections were designed to meet the needs of the organization, which include procedures and controls to select new applicants, procedures of credit analysis, Approval and recovery of the granted credit; these procedures are designed to reduce errors, misappropriation and fraud that protect the assets of the Company. The internal control model will allow the company; Have a tool that has access to real, agile and timely information for an effective, efficient, reliable and effective administration.
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PROCEDIMIENTOS CONTABLES, VERACIDAD DE LA INFORMACIÓN, RECUPERACIÓN DE CARTERA, CRÉDITO