Strategic Profile of the Municipal Savings and Credit Banks in Northern Peru

Ipanaque Panta R.; Vicente Sánchez Juárez S.; Zeta Vite A.; Antenor Jurado Rosas A. · Proceedings of the LACCEI international Multi-conference for Engineering, Education and Technology (2024) · DOI: 10.18687/laccei2024.1.1.873

Resumen

The study investigates the impact of management audits on the delinquency rate of municipal savings and credit banks in Lima during 2022. Employing a qualitative, descriptive, and correlational approach, it examines how the evaluation, execution, and reporting of management plans affect delinquency, considering variables such as payment default and credit assessment. Based on five banks in Lima, the study highlights management auditing as a key tool for improving efficiency in credit management.

Instituciones: Universidad Nacional de Piura; Universidad Tecnológica del Perú