Resumo

ESPINOSA JARAMILLO, María Teresa; MAYORGA DIAZ, Mónica Patricia; CARANGUI VELECELA, Paola Alexandra  e  SALAZAR OLIVES, Gladys. Application of a procedure for the comprehensive audit of the loan portfolio of the CACEC LTDA-Ecuador. Dilemas contemp. educ. política valores [online]. 2021, vol.8, n.spe3, 00038.  Epub 30-Ago-2021. ISSN 2007-7890.  https://doi.org/10.46377/dilemas.v8i.2718.

The comprehensive audit as a preventive evaluation allows validating the administrative, financial, compliance and management systems that govern an entity, in order to propose alternatives for the adequate achievement of its purposes and a better use of its resources. This article is the result of the application of a procedure to perform the comprehensive audit examination in the Savings and Credit Cooperative Primary Educators in Cotopaxi, Ecuador. Given the importance of these institutions for the development of vulnerable sectors, the study focuses on the deployment of the procedure and the recommendations made to contribute to the continuous improvement of the financial institution, in favor of guaranteeing a better customer credit service.

Palavras-chave : comprehensive audit; internal control; credit portfolio.

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