Examen especial a las provisiones incobrables de la Caja Comunal San Francisco de Salinas en el año 2024

Abstract

This curricular integration project aimed to conduct a special examination of the bad debt provisions of the San Francisco de Salinas Community Savings Bank in 2024, in order to evaluate compliance with accounting regulations and strengthen the institution's internal controls. The research arose from the presence of deficiencies such as increased delinquency, underreporting of bad debt provisions, and the absence of formal policies for credit and collections management.Methodologically, a mixed-methods approach was applied, combining descriptive and field research. Techniques such as surveys of members and clients, interviews with administrative staff, and document review were used, in addition to the application of a questionnaire based on the COSO I framework to evaluate internal controls. The results revealed a significant level of delinquency, insufficient monitoring of overdue accounts, a lack of awareness of current regulations, and weaknesses in accounting processes, all of which affect the accuracy of the financial statements. In conclusion, the application of the special examination made it possible to identify inconsistencies in the financial records and propose corrective measures aimed at improving the management of bad debt provisions, strengthening internal control and ensuring greater transparency and financial sustainability of the institution.