Examen especial al rubro de las cuentas por cobrar para mejorar la recuperación de cartera de la Cooperativa de Ahorro y Crédito Indígena “SAC” Ltda. de la ciudad de Santo Domingo en el periodo 2023.

Abstract

The special examination is a limited-scope audit focused on analyzing specific operations of an entity, with the aim of issuing a detailed report with results, conclusions and recommendations. The research project has the general objective of applying a Special Examination to the Accounts Receivable category to improve the Loan Portfolio Recovery of the Indigenous Savings and Credit Cooperative “SAC” Ltda. in Santo Domingo for the year 2023. To conduct the research, a mixed approach combining qualitative and quantitative methods was adopted, including a literature review and the application of structured interviews and questionnaires to a non-probabilistic sample of employees involved in credit and collection management. Notably, the study population consisted of 12 workers, of whom 7 directly participated in the process. Additionally, the analysis was carried out using deductive, inductive, analytical, and synthetic methods, which allowed for a comprehensive evaluation of key aspects such as accounts receivable, loan portfolio, total portfolio delinquency, and regulatory compliance. The findings revealed that borrowers face economic difficulties resulting from the country´s energy crisis and political uncertainty, leading to an increase in total portfolio delinquency and low efficiency in portfolio recovery. Despite the refinancing efforts undertaken by the Cooperative, the need for a comprehensive solution to address this issue effectively is proposed.