Matrix of age of past due portfolio and its contribution in the audit procedure of commercial credits pending collection originated in operations of the line of business
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Abstract
The companies of the province of Santa Elena in the commercial sector generally present portfolios pending collection with an average of balances overdue for more than 150 days; with the absence of controls in accounts receivable, they do not have reasonable balances that generate inconsistencies between the customer operating assistant in front of the accounting parameterization. The collection procedures are inadequately established, and it promotes delinquency in clients, it affects the increase in the overdue portfolio, this leads to a skepticism of the manager in obtaining reasonable security of the figures of the financial statement. This study evaluates the commercial credits pending collection, through the past due portfolio age matrix to obtain delinquency index percentages. A descriptive, qualitative investigation was applied, using the inductive method, a non-probabilistic sampling was chosen, Techniques such as: a semi-structured survey and observation were used, the portfolio age matrix was used, and horizontal, vertical analysis to determine delinquency rates and show clients with greater indebtedness. Prilabsa's total overdue portfolio amounts to $971,029 in 41 clients. Two clients are observed in the range of 151 to 200 days for $113,456 (11.68%); followed by 8 clients with $78,377 (8.07%) in the 300-day range. Finally, the top five of the uncollectible clients were obtained with a relative weight of $571,625 (58.87%), this tool reflects the values pending collection and delinquency rates, generates benefits for the collection areas, serves as an input in making decisions, and constitute a transversal support methodology for auditors, collection managers, to protect and safeguard the asset.
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Javier Arturo Raza-Caicedo , Universidad Estatal Península de Santa Elena - Ecuador
https://orcid.org/0000-0002-1754-5803
Master in Accounting and Auditing
Bachelor of Accounting and Auditing.
Professional expert in Auditing and internal control risks, with vast professional experience in companies in the commercial and industrial sector and its derivatives, shrimp, graphics, electronics, participating in Audits, implementing corrective actions of reengineering of the organization with a systematic approach for revitalization corporate.
Teacher with experience in the chairs of Financial Audit, Forensic Audit, Management Audit advanced accounting IFRS; Cost accounting.
Researcher with issues related to international auditing standards, graduate and postgraduate thesis tutor, author of scientific articles.
Enrique Antonio Valencia-Herrera, Universidad Politécnica Salesiana - Ecuador
Master in Accounting and Auditing; Accounting and auditing engineer, in professional practice Financial Manager at Rochelli Laboratory; Chief Accountant at Diorisza S.A; As an independent I am a tax and financial advisor
Teacher with nine years of experience in advanced IFRS accounting chairs; Government Accounting, Financial Institution Accounting, Cost Accounting, Tax Law.
Researcher with ten years of experience in issues related to international standards of financial information in SMEs, as well as auditing financial assets.
Investigator in lines of costs and deductible expenses for determination of income tax.
Blanca Del Rocío Lucio-Suárez, Universidad Estatal Península de Santa Elena - Ecuador
https://orcid.org/0000-0001-8470-4483
Master in Accounting and Auditing.
Degree in Accounting and Auditing.
Bachelor of Commerce and Administration Sciences - Accountant
Bachelor.
As anindependenttax-financial advisor.
Administrative assistant.
Occupational Safety Analyst.
Support teacher in the subject of Administration.
Researcher on issues related to taxation and audits.
María Fernanda Alejandro-Lindao, Universidad Estatal Península de Santa Elena - Ecuador
https://orcid.org/0000-0003-0938-4488
Master in Accounting and Auditing,
Master of Business Administration,
Accountant of commercial companies and services, undergraduate and postgraduate thesis tutor, author and co-author of scientific articles, Author of books on Cost Accounting.
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