Análisis al riesgo crediticio de la cartera vencida de crédito comercial del Banco Internacional sucursal Riobamba, durante el año 2016 al 2017

Abstract

This Credit Risk Analysis of the Expired Commercial Credit Portfolio of the Riobamba International Bank branch, during the year 2016 to 2017, has the main purpose of providing the institution with a financial tool that allows the control and the correct decision making. The research was carried out applying the qualitative approach to the analysis of efficiency and effectiveness, while the quantitative approach was used in the analysis of the information related to the credit risk of the past-due commercial credit account; further, A field investigation was carried out to analyze the substantive processes developed in the entity, which led to the identification of the following main findings: lack of personnel for the credit and collection area, absence of notifications to customers about the delay in payment of their credits, lack of training and training in the area of credit, inadequate internal communication. Based on the results, the recommendations contained in the audit report are considered important so that the executives of the International Bank of Riobamba Branch guarantee the fulfillment of the objectives and goals set financially.