Publicación: La auditoría integral como instrumento para el desarrollo eficaz de las organizaciones
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The comprehensive audit has been widely accepted in the public and private business environment, due to the global vision of the organizations, in the perspective of taking the company as a whole, to evaluate and advise on the process of planning, organization, management and control. The comprehensive audit covers all areas of the audited entity at the mission, control and support level, where production, finance, personnel, IT, marketing and sales functions are normally found, depending on the nature of the entities. audited. Social actors, starting with management, are more interested in a total vision of organizations than in isolated aspects, such as: legal, financial, environmental and management, among others, as traditional practices have been.