Sistema de control interno al proceso de otorgamientos de créditos segmento comerciales pymes del banco comercial de Manabí S.A. y su incidencia en el índice de morosidad global del mismo, período del 01 de enero al 30 de diciembre de 2018

Abstract

In times of crisis, managing and controlling delinquency levels become one of the fundamental concerns of financial institutions. The correct control and follow-up of defaults is normalized by the internal rules, laws and statutes that establish the measures to combat delinquencies. Currently, financial institutions have directed efforts to safeguard the assets they own but also protect financial instruments with a system of internal control of the process of granting loans to ensure that delinquency levels in the entity are not high degree and that help the fulfillment of the institutional objectives of the Credit department. In order to carry out such research, the COSO Report, with its components, was considered in the report to provide reasonable information security, optimization of resources and safeguard information; in the same way the laws and regulations governing the operations of the financial sector were used. The Internal Control has managed to improve the internal processes of the companies and that also manages to improve the image of the institution at the corporate level that provides administrative and financial security, for this reason the main objective of this research is to examine the Internal Control System at credit granting process of Banco Comercial de Manabí S.A. and its incidence in the delinquency rate. In order to achieve the objective, the entire population was considered, interviews with the general manager, chief of credit and loan officers were applied. Techniques such as bibliographic, theoretical, observation, field were used for this process; which provided adequate data to be able to perform the Internal Control System exam. The expected final result of the investigation is the rationale and importance of having an Internal Control, in order to improve and implement corrective measures; analyzing compliance with laws