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El examen especial y su incidencia en la gestión de la cartera de crédito en empresas comerciales
| Dominio de las Ciencias
El examen especial y su incidencia en la gestión de la cartera de crédito en empresas comerciales
El crecimiento de las empresas ha creado la necesidad de conocer cuól es su situación actual y sobre todo si cada una de sus actividades cuentan con controles que ayuden a mejorar la operatividad de la entidad, así, uno de los mecanismos que ayuda a prevenir, corregir y mejorar es la rama de la auditoria, esta se ha convertido en una herramienta con míºltiples usos, en algunos casos puede ser utilizada para un solo rubro o proceso de la empresa; a este tipo de auditoria se lo conoce como examen especial destinado a cubrir cierta órea, bajo este contexto, el objetivo de esta investigación consiste en aplicar un examen especial al rubro de cartera de crédito de la empresa Comercial Ayala Vélez Cía. Ltda. Como mecanismo de determinación de la antigí¼edad de saldos al 31 de diciembre del año 2018. La investigación se sustentó en un diseño experimental, el enfoque fue mixto bajo un alcance descriptivo - explicativo, entre las principales técnicas utilizadas para la recolección de los datos sobresalieron la encuesta, entrevista y revisión documental. Como resultado del examen especial se determinó que en la empresa Comercial Ayala Vélez Cía. Ltda. Existe un deficiente registro de la cartera de crédito ya que no se considera el proceso de la maduración de la misma para su clasificación, ademós se evidencio un escaso seguimiento a la cartera de crédito vencida y la falta de evaluación de los resultados económicos.
Biografía del autor/a
Jenny Patricia Gutiérrez-Calle, Universidad Católica de Cuenca, Cuenca
Contadora Pública Auditora, Posgradista Maestría de Contabilidad y Auditoría, Universidad Católica de Cuenca, Cuenca, Ecuador.
Cecilia Ivonne Narváez-Zurita, Universidad Católica de Cuenca, Cuenca
Magíster en Dirección de Empresas, Especialista en Gerencia de Proyectos, Diplomado Superior en Gerencia de Marketing, Diploma Superior en Comercio Exterior, Diploma Superior en Ciencias de la Educación, Economista, Ingeniera en Contabilidad Superior Auditoria y Finanzas CPA, Licenciada en Ciencias Económicas, Directora Maestría de Contabilidad y Auditoría, Universidad Católica de Cuenca, Cuenca, Ecuador.
Mireya Magdalena Torres-Palacios, Universidad Católica de Cuenca, Cuenca
Magíster en Planificación y Dirección Estratégica, Diploma Superior en Auditoría de Gestión de la Calidad, Ingeniera en Contabilidad y Auditoría Contador Público Auditor, Economista, Licenciada en Ciencias Económicas, Docente Maestría de Contabilidad y Auditoría, Universidad Católica de Cuenca, Cuenca, Ecuador.
Juan Carlos Erazo-Ãlvarez, Universidad Católica de Cuenca, Cuenca
Magíster en Dirección de Empresas, Magíster en Gerencia de la Educación, Especialista en Gerencia de Proyectos, Especialista en Docencia Universitaria, Diploma Superior en Investigación Científica y Asesoría Académica, Diplomado Superior en Gerencia de Marketing, Diploma Superior en Inteligencia Emocional y Desarrollo del Pensamiento, Ingeniero Financiero, Director Maestría de Administración de Empresas, Docente Maestría de Contabilidad y Auditoría, Universidad Católica de Cuenca, Cuenca, Ecuador.
Citas
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