Auditoría de gestión al área de créditos del Instituto Ecuatoriano de Crédito Educativo y Becas (IECE R 3) provincia de Chimborazo, enero-diciembre 2011

Abstract

This Auditing the area of ​​credit the Ecuadorian Institute of Educational Credit and Scholarships (IECE R3) Chimborazo Province, January to December 2011, is the analysis of credit processes, monitoring, academic and economic portfolio, framed in the identifying shortcomings and psoibles solutions to reduce their impact. In the audit they were applied different research methods such as narrative method, descriptive, direct observation, interviews, surveys; the same that allowed us to obtain accurate, adequate and appropriate information, to know the current situation of the institution internally and externally. In the implementation of the management audit all processes established in an audit, and later capture it by issuing the report in which the problems detected starting at the lack of control from the granting of credit and recovery detailed reason whereby the service provided lacks efficiency and effectiveness is reflected in a high delinquency inidce. The recommendations are implemented proceedimientos control by creating policies, procedures and actions necessary to all activities that the IECE, so as to enable a much more efficient and timely to the community driver Guillermo. At the end of this paper the immediate and timely implementation of all recommendations issued and suggest follow-up to each of them, to safeguard the resources of the institution.