El Control interno en las cuentas por cobrar y su incidencia en los resultados financieros de la Cooperativa de Ahorro y Crédito 15 de Abril de la ciudad de Manta.

Abstract

The objective of this investigation is to determine the incidence of control internal accounts receivable in the financial results of the Cooperative Savings and Credit “15 de Abril” of the city of Manta In the Credit and Collection Department of the Savings and Cooperative Credit “15 de Abril” accounts receivable are managed, the same as in On repeated occasions, due to not having much knowledge, credits are granted to clients who do not apply or qualify for any reason, giving way to obtaining of an overdue portfolio of delinquent clients and affecting the results of the cooperative, nor does it have a manual of functions specific, causing employees to behave in their own way or have They have to fill positions in which they do not have sufficient knowledge. The inductive method was used using previous observation to be able to determine the inconveniences present in the credit and collection part, the deductive method to determine the problem and the effects that the same, the synthetic method with which we will analyze each point of each event determining the consequences of the problem, and the method bibliographic for the respective investigation of the topic of study through books, web documents, scientific reports, personal interviews, etc. The information will be obtained from the Savings and Credit Cooperative “15 de April” through the interview with a bank of open questions applied to the Manager and Auditor of the cooperative, the survey applied to each of the collaborators of the cooperative, and the observation sheet which will allow observe the relevant facts of the situation to be studied, serving as a contribution for the analysis of the results. Through this research work, it is intended to apply an internal control to accounts receivable to contribute to the good development of results financial of the cooperative, proposing measures that help improve the procedures and controls that are currently executed in the company, taking as a reference new concepts and internal control guidelines.