Publicación:

Aproximación a un concepto de auditoría integral

Resumen

The Integral Audit is determined as a quality assurance approach, because it allows us to respond to the growth of the organization to determine the degree of reasonable security, in accordance with the complexity of the intermediary operations and administration systems that are changing today. It should be noted that the comprehensive audit is a comprehensive and comprehensive organizational evaluation methodology, which facilitates the processes of diagnosis, analysis and business projection, integrating the objectives of the audits of a legal, financial, operational, social and social nature. Environmental, among others. This document aims to build a concept of Integral Audit from a historical analysis of the challenges and changes that have been presented from a globalized environment. For this reason, theoretical references that should understand the evolution of the audit over time will be used. The methodology of this systematic analysis of literature is documentary research, which according to (Lara, 2013) It consists of an analysis of written information on a given topic, with the purpose of establishing relationships, differences, stages, postures or current status of knowledge regarding the subject under study.