Auditoria operacional al Departamento de Cobranzas del Banco Nacional de Fomento, sucursal Ambato, provincia del Tungurahua; del periodo enero a diciembre del 2014

Abstract

This paper titled Operational Audit Collection department of the National Development Bank, Branch Ambato: the period January to December 2014, it achieved to manage in an appropriate way the decision making. Methods used: Analytical, comparative, inductive, deductive and descriptive for the analysis and interpretation of information, managing the phases of the audit, techniques, programs, surveys, interviews to gather and evaluate information portfolio of Banco Nacional de Fomento Branch Ambato. The operational audit was conducted through surveys, questionnaires implementation of internal control, working papers, audit processes, as well as the issue of conclusions and recommendations providing feedback and contributing to sound decision-making. The findings in the collection process are described which proper control and continuous monitoring of the portfolio of NPLs which causes indicators delinquencies to rise and can not meet the goals requested by the institution. Those involved are recommended in meeting recovery of NPLs should consider and apply the techniques suggested collection according to the correct tines to reduce NPLs.