Management audit and its impact on the delinquency rate of municipal savings and credit banks in Lima, period 2022

The purpose of this research article is to determine how the management audit impacts the delinquency rate in municipal savings and credit banks in the city of Lima during the 2022 period. Two variables were chosen, the independent variable management audit with its dimensions evaluation of the mana...

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Publicado en:Revista de Investigación Valor Agregado
Autores principales: Orellano La Rosa, Claudia Patricia, Silva Navarro, Jair Alonso, Salas Lino, Jaqueline Rosario, Zapata Arevalo, Katherine Lisset, Gutiérrez Flores, Jenny Milagros
Formato: Artículo de revista
Lenguaje:español
Publicado: Universidad Peruana Unión 2023
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Sumario:The purpose of this research article is to determine how the management audit impacts the delinquency rate in municipal savings and credit banks in the city of Lima during the 2022 period. Two variables were chosen, the independent variable management audit with its dimensions evaluation of the management plan, execution of the management plan and report of the results. On the other hand, the dependent variable delinquency rate with its dimensions of non-payment and credit evaluation. The sample consisted of five municipal savings and credit banks of Lima, the methodology used was a qualitative approach of a descriptive and correlational non-experimental design, in addition, the in-depth interview was used as a data collection technique, from which carefully analyzed the content of the information. The results indicated the importance of the management audit as an essential tool to evaluate and analyze the efficiency in the management of the credit granting process, detect deficiencies and propose corrective and improvement actions.
ISSN:2413-5836
2410-1168