Objective: To determine how the credit management auditing has an impact on the profitability of the Prisma Microfinance Savings and Credit Cooperatives (COOPAC MFP). Method: The type of research is non-experimental, descriptive and explanatory. Primary source information was collected; it was obtained through surveys, interviews with credit and collection advisors and documentary and financial information about COOPAC MFP. Surveys, interviews with credit and collection advisors and documentary and financial information about COOPAC MFP were prepared. Results: It is evident that there is no good credit management in the recruitment of credit and collection personnel or in the evaluation processes for the granting of credit, nor supervision and monitoring of the risks and the overdue portfolio. Conclusions: There are no good practices of credit management auditing by credit and collection...

Objective: To determine how the credit management auditing has an impact on the profitability of the Prisma Microfinance Savings and Credit Cooperatives (COOPAC MFP). Method: The type of research is non-experimental, descriptive and explanatory. Primary source information was collected; it was obtained through surveys, interviews with credit and collection advisors and documentary and financial information about COOPAC MFP. Surveys, interviews with credit and collection advisors and documentary and financial information about COOPAC MFP were prepared. Results: It is evident that there is no good credit management in the recruitment of credit and collection personnel or in the evaluation processes for the granting of credit, nor supervision and monitoring of the risks and the overdue portfolio. Conclusions: There are no good practices of credit management auditing by credit and collection...

Resalta lo importante que es la auditoría vinculada a la gestión crediticia en las organizaciones Cooperativas que promueven Ahorro y Crédito, conocidas por el acrónimo de COOPAC; mediante procesos crediticios desde la promoción de un producto crediticio hasta la recuperación; además la utilización de indicadores de rentabilidad y desempeño, que permitan el manejo así como el control en cuanto a los riesgos crediticitos y a la cartera denominada como vencida. Con la finalidad de desarrollar un plan de acción para la importancia de las auditorías y garantizar una mejor gestión en los procesos crediticios del área de negocios, buscando facilitar métodos de evaluación, control de los riesgos crediticios, cartera vencida e incentivando la cultura de la aplicación y desarrollo de los procesos de la política de crédito; así generando una razonable rentabilidad que permite e...