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Delgado, W., Fernández, D. (2024). Control interno en el otorgamiento de créditos de Mibanco agencia Cusco sur matriz, 2021 [Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/6989
Delgado, W., Fernández, D. Control interno en el otorgamiento de créditos de Mibanco agencia Cusco sur matriz, 2021 []. PE: Universidad Andina del Cusco; 2024. https://hdl.handle.net/20.500.12557/6989
@misc{renati/1126464,
title = "Control interno en el otorgamiento de créditos de Mibanco agencia Cusco sur matriz, 2021",
author = "Fernández Baca Chaupi, David Jhonatan",
publisher = "Universidad Andina del Cusco",
year = "2024"
}
Title: Control interno en el otorgamiento de créditos de Mibanco agencia Cusco sur matriz, 2021
Advisor(s): Paullo Dávalos, Nélida
OCDE field: https://purl.org/pe-repo/ocde/ford#5.02.04
Issue Date: 20-Jun-2024
Institution: Universidad Andina del Cusco
Abstract: Para la presente investigación se estableció como objetivo principal “analizar cómo es
el Entorno de Control en el Otorgamiento de Créditos de Mibanco Agencia Cusco Sur Matriz,
2021”. A tal fin, se desarrolló una investigación cuantitativa de tipo básica, de alcance
descriptivo, de diseño no experimental y de corte transversal. La población estuvo integrada por
los documentos referidos al entorno de control y el otorgamiento de créditos y por 16 asesores
de negocio de Mibanco, la técnica usada para la recolección de información fue el análisis
documental y la encuesta. Los resultados obtenidos en la presente investigación muestran que,
la dimensión entorno de control en el otorgamiento de crédito tiene un nivel bueno de acuerdo
con el 88% de los encuestados, y dado que la entidad cuenta con el ROF y MOF actualizados;
respecto a la dimensión evaluación de riesgos en el otorgamiento de crédito tiene un nivel bueno
según el 88% de los encuestados, y adecuado porque cuenta con el manual de procedimientos
de riesgo de crédito actualizado; en cuanto a la dimensión actividades de control en el
otorgamiento de crédito también se obtuvo un nivel bueno referido por el 81% de los
encuestados, así también se hace uso adecuado de la normativa para minimizar riesgos en la
entidad financiera; respecto a la dimensión información y comunicación, de acuerdo con el 75%
de los encuestados posee un nivel bueno, así también se refiere que la información de la entidad
financiera es simétrica, relevante transparente y de calidad; y para la dimensión supervisión en
el otorgamiento de crédito, el 81% de los encuestados refiere que tiene un nivel bueno, y que n
la entidad financiera se realizan evaluaciones continuas. Finalmente, se llegó a la conclusión
que el control interno en el otorgamiento de créditos de Mibanco agencia Cusco Sur Matriz
2021, de acuerdo con el 75% de encuestados es bueno, y cuenta con diferentes formatos y fichas,
los que permiten desarrollar de manera adecuada el proceso de otorgamiento de créditos.
The main objective of this research was to “analyze the control environment in the granting of loans at Mibanco Agencia Cusco Sur Matriz, 2021”. To this end, a basic quantitative research of descriptive scope, non-experimental and cross-sectional design was developed. The population consisted of documents referring to the control environment and the granting of credit and 16 Mibanco business advisors, the technique used to collect information was documentary analysis and the survey. The results obtained from analyzing the data collected in this research show that the control environment dimension in the granting of credit has a good level according to 88% of the respondents, and given that the entity has an updated ROF and MOF; with respect to the dimension of risk assessment in the granting of credit, it has a good level according to 88% of the respondents, and adequate because it has an updated credit risk procedures manual; The credit granting control activities dimension also obtained a good level according to 81% of the respondents, as well as an adequate use of the regulations to minimize risks in the financial institution; With respect to the information and communication dimension, according to 75% of the respondents, the level of information provided by the financial institution is symmetrical, relevant, transparent and of good quality; and for the supervision dimension in the granting of credit, 81% of the respondents reported a good level, and that the financial institution carries out continuous evaluations. Finally, it was concluded that the internal control in the granting of loans at Mibanco agency Cusco Sur Matriz 2021, according to 75% of the respondents, is good, and has different formats and files, which allow for the adequate development of the loan granting process.
The main objective of this research was to “analyze the control environment in the granting of loans at Mibanco Agencia Cusco Sur Matriz, 2021”. To this end, a basic quantitative research of descriptive scope, non-experimental and cross-sectional design was developed. The population consisted of documents referring to the control environment and the granting of credit and 16 Mibanco business advisors, the technique used to collect information was documentary analysis and the survey. The results obtained from analyzing the data collected in this research show that the control environment dimension in the granting of credit has a good level according to 88% of the respondents, and given that the entity has an updated ROF and MOF; with respect to the dimension of risk assessment in the granting of credit, it has a good level according to 88% of the respondents, and adequate because it has an updated credit risk procedures manual; The credit granting control activities dimension also obtained a good level according to 81% of the respondents, as well as an adequate use of the regulations to minimize risks in the financial institution; With respect to the information and communication dimension, according to 75% of the respondents, the level of information provided by the financial institution is symmetrical, relevant, transparent and of good quality; and for the supervision dimension in the granting of credit, 81% of the respondents reported a good level, and that the financial institution carries out continuous evaluations. Finally, it was concluded that the internal control in the granting of loans at Mibanco agency Cusco Sur Matriz 2021, according to 75% of the respondents, is good, and has different formats and files, which allow for the adequate development of the loan granting process.
Link to repository: https://hdl.handle.net/20.500.12557/6989
Discipline: Contabilidad
Grade or title grantor: Universidad Andina del Cusco. Facultad de Ciencias Económicas, Administrativas y Contables
Grade or title: Contador Público
Juror: Olivares Torre, Maria Antonieta; Sologuren Carrasco, Julia Rita; Estrada Sanchez, Paola; Jurado Rivera, Darcy Augusto
Register date: 26-Nov-2024
This item is licensed under a Creative Commons License