The present degree work aimed to carry out a loan portfolio audit in a financial activity support company. This work is based on a descriptive exploratory design, under a qualitative paradigm with a documentary approach, in which the loan portfolio audit is carried out. We workedwith a sample made up of the policies, processes and procedures of the credit portfolio, the credit studies, the credit approval report, the provision of the portfolio, the accounting and financial information of the credit portfolio and the reports presented in the period between the months of May, June and July of the year 2020. As instruments they were used in a document review guide and checklists where knowledge and compliance with the accounting policies, processes and procedures of the portfolio area were analyzed. credits and in this way determine if an execution was being carried out in accordance with the provisions of the standard. The results indicate that it has a segmented control of the policies, processes and procedures as established by the standard, the entity does not have highly trained personnel, the provision method is not carried out, there are no established controls to verify compliance with the processes of collection, there are credits that have exceeded the payment deadline without having evidence of financing.