Publicación:

Implicaciones de la auditoría integral en las organizaciones del sector público

Resumen

The summary is the grouping, in a few words, of the objectives, methodology and conclusions that are planned to be established and evidenced in the work. Day, Robert (1994) says "The Summary can be considered as a miniature version of the work. You should offer a brief summary of each of the main sections: Introduction, Materials and methods, Results and Discussion. As Houghton (1975) said, 'a summary can be defined as a summary of the information contained in a work' (page 44) Relations between countries have grown thanks to the evolution presented by the free trade agreements which make it possible to expand the markets to an international level; inciting like this, the competitiveness between the companies to offer better goods and / or services. The comprehensive audit is called a technique to obtain and determine, fairly, the information of a company and if its internal structure is executed in a manner appropriate or not to the regulations and laws established. This investigation includes a progressive development of different stages that starts from the bibliographic compilation to the implication of the integral audit in the companies of the public sector, more specifically the information of a sector will be taken. Through a qualitative methodology that results in a subjective and individual study, in this case group, that allows us to show possible differences between the application of a traditional audit with it. Contemplating that our main purpose is to assess the implications that can be incurred by a public sector entity in the application of a comprehensive audit, we will use theoretical references that give us an objective view about the importance and relevance of the application in a company of the public sector. In addition, we can know the advantages, benefits, deficiencies that this application would bring in this entity. We hope to show clearly the impact generated in a company by the application of a comprehensive audit in addition to the impact that this generates in the presentation of information and of course in the environment that surrounds these companies.