Análisis de la implementación de auditorías a distancia para la revisión de créditos productivos en un Banco
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2016
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
La práctica de la auditoria se ha venido desarrollando durante muchos años, por ser considerado un examen que permite verificar objetivamente información financiera, administrativa y operacional de una institución, pero pese al transcurso de los años y la mejora de las tecnologías, la Institución financiera aún incurre en altos costos significativos en lo que respecta a la movilización, hospedaje y viáticos de sus funcionarios para su ejecución. Lograr implementar nuevas herramientas o software permitiría realizar auditoría a cada una de sus agencias sin incurrir en tantos gastos operacionales para su ejecución, este proyecto busca analizar la implementación de auditorías a distancia en la revisión de concesiones de créditos productivos dentro de un banco; lo cual lograría fortalecer los controles en las revisiones para la evaluación de los riesgos en el entorno del negocio, pudiendo comprobar si los procesos han sido realizados de forma objetiva, sin que existan conflictos de intereses entre funcionarios y clientes; erradicando prácticas retrospectivas, que incluían pérdida de tiempo laboral, así como altos costos generados por la movilización, hospedaje y alimentación de los funcionarios del área de auditoría, al momento de tener que evaluar la situación de cada agencia perteneciente a la entidad Bancaria. A través de este tipo de auditorías a distancia o extra-situ, el personal de auditoría podrá realizar controles con absoluta facilidad, rapidez y objetividad pudiendo reaccionar ante efectos negativos o de altos impactos económicos con mayor eficacia.
The practice of the audit has been developing for many years, being considered a test that can objectively verify financial, administrative and operational institution information, but despite the passing of the years and improved technologies, financial institution even high incurs significant costs in terms of mobilization, lodging and travel expenses of its staff for execution. Successfully implement new tools or software audit would allow each of its agencies without incurring many operating expenses for execution, this project seeks to analyze the implementation of audit distance in the review of concessions productive loans within a bank; which achieved strengthen controls on the revisions for the assessment of risks in the business environment, being able to check whether the processes have been carried out objectively, without any conflict of interest between employees and clients; eradicating practices retrospectives, including lost work time as well as high costs generated by the mobilization, lodging and feeding area officials audit, when having to assess the situation of each agency belonging to the bank. Through this type of audit on-site extra distance or audit staff may carry out checks with absolute ease, speed and objectivity can react to negative economic impacts or high impact more effectively.
The practice of the audit has been developing for many years, being considered a test that can objectively verify financial, administrative and operational institution information, but despite the passing of the years and improved technologies, financial institution even high incurs significant costs in terms of mobilization, lodging and travel expenses of its staff for execution. Successfully implement new tools or software audit would allow each of its agencies without incurring many operating expenses for execution, this project seeks to analyze the implementation of audit distance in the review of concessions productive loans within a bank; which achieved strengthen controls on the revisions for the assessment of risks in the business environment, being able to check whether the processes have been carried out objectively, without any conflict of interest between employees and clients; eradicating practices retrospectives, including lost work time as well as high costs generated by the mobilization, lodging and feeding area officials audit, when having to assess the situation of each agency belonging to the bank. Through this type of audit on-site extra distance or audit staff may carry out checks with absolute ease, speed and objectivity can react to negative economic impacts or high impact more effectively.
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AUDITORÍA, COSTOS, BANCOS Y TECNOLOGÍA