Publicación: Evaluación del sistema de control interno de los procesos de crédito y cartera de la cooperativa de maestros y empleados de la educación del Tolima
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An internal control system allows organizations to guarantee effective control of their processes, procedures and other activities that the corporate purpose of a company contains. In this sense, the present study aims to evaluate the internal control system of the Cooperativa de Maestros y Employees de la Educación del Tolima. Entity of the solidarity sector that is dedicated to the provision of savings and credit services. Therefore, a diagnosis of the credit and portfolio processes was carried out, as well as the evaluation of the risks present in these areas with the identification of weaknesses, opportunities, strengths and threats. Likewise, the study made it possible to generate a proposal for the improvement plan in relation to the process and procedure manuals for the credit and portfolio areas. This study showed us the advantages of having permanent control over the procedures established in the processes in organizations, as it shows the importance of following a correct use of the means for granting credit to clients and obtaining the expected results in the payments of obligations.