THE IMPORTANCE OF THE MANAGEMENT AUDIT ADMINISTRATIVE AND TECHNICAL PROCESSES REALITIES AND PERSPECTIVES

LA AUDITORIA DE GESTIÓN REALIDADES Y PERSPECTIVAS

Abstract

The complexity of the problems of administration and management of companies has required the development of techniques and procedures for the investigation and analysis of the administrative process in which the audit and management control provide an in-depth analysis of the organizations. In this sense, the main objective is to determine the importance of performance auditing in companies with respect to their realities and perspectives. As a result of the investigation, a study was carried out on what leads to a management audit, its classifications as well as the management indicators that help to identify the fulfillment of the goals and objectives in terms of effectiveness, efficiency and quality of the products. or services offered by a company. It is important to mention the methodology that was used for this purpose, in which the description and bibliographic review of the conceptualization, stages and techniques of a performance audit stand out. In conclusion, the performance audit is important in sustaining companies because it helps to verify compliance with institutional objectives and goals; being relevant since it allows the use of materials, methods and techniques for the evaluation process of the audited area under study, the results obtained will help officials in the administrative and technical areas to publicize their institutional management, and they will be able to take the corrective decisions necessary to provide excellence and quality to customers.