El control interno de las políticas y procedimientos crediticios en la colocación de créditos en la empresa Intertexas de la ciudad de Pelileo en el año 2015

Abstract

At present any organization has the need to rely on a system of internal control that it should allow him to evaluate the efficiency and effectiveness of the processes, as well as also to safeguard his interests and to avoid mistakes, frauds, risks. The lack of a manual of policies and procedures of credit and the ignorance of the same one on the part of the personnel gives step to which the company doesn´t achieve his aims and planned goals. Before this previous analysis, the present work called: “The internal control of policies and credit procedures in the credit placement in the company Intertexas of Pelileo´s city in the year 2015”, it´s born of the problematic identified since it´s the inadequate internal control of the policies and credit procedures; for which it considers to solve the described problem due to the fact that this one will be of great utility in order that the company Intertexas possesses an efficient system of internal control with the aim to provide reasonable safety as for the efficiency and effectiveness of the operations of grant, authorization and recovery of portfolio; with the principal aim to generate major income and liquidity, for which has developed the respective methodological study it brings over of the internal control of the policies and credit procedures