Examen especial a la cartera de crédito de la Empresa CONFIGRAN Cía. Ltda., del cantón Ambato provincia de Tungurahua período 2014

Abstract

The research work is the achievement of a special examination to the company Configran Cía. Ltda., of the city of Ambato, province of Tungurahua, period 2014 to determine the reasonableness of the balances of the account credit portfolio to value the financial management and the decision making. Inductive and deductive method were used for the proposal because on the basis of the balances presented in the general balance the most important accounts were analyzed, the same involved in the rotation of the business, through of the application of the planning. Execution and communication of results, skills and procedures were used like the observation, physical observation, inquiry, calculation, surveys, internal control questionnaires, programs and working papers. It was determined the reasonableness of the balances with respect to the account credit portfolio, issued a report with key recommendations found in the account credit portfolio management, policies and procedures for the development of economic activity was not found. The movement of the account piglet portfolio, it is not taken into account in a correct way with its respective bank conciliation, with respect to deposits and transfers, It is not complied with due procedure of charging customers, there is no supporting documents sales which could facilitate the charges, the auxiliary of the customer’s account balances are not verified.