Auditing is a fundamental tool in the management of entities, ensuring transparency and efficiency through adequate controls. This study analyzes the "Special Audit Review of the Coactiva Courts of the Central Bank of Ecuador" conducted by the Superintendency of Banks during the period 2013-2014. The objective is to evaluate the effectiveness of internal controls and administrative processes of the coactiva court. The results reveal significant deficiencies, including a lack of coordination between the areas of the Recovery and Liquidation Department, inconsistencies in the records of insolvency and bankruptcy judgments, and informal management of portfolio recovery. These deficiencies represent a high risk for the bank's operations, affecting approximately 70% of the processes reviewed. A set of practical recommendations are proposed, such as the implementation of an information filing and systematization system, the updating of the lawsuit registry and the creation of an annual operational audit plan. These measures are aligned with international best practices and seek to improve efficiency, effectiveness and transparency in the management of public resources.