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Retos de la Dirección
On-line version ISSN 2306-9155
Abstract
MEDINA ENRIQUEZ, Arlyne; MEDINA NOGUEIRA, Yuly E; MEDINA LEON, Alberto and NOGUEIRA RIVERA, Dianelys. Theoretical and Conceptual Background of Process Audit. Rev retos [online]. 2020, vol.14, n.1, pp. 1-19. Epub Jan 03, 2020. ISSN 2306-9155.
Objective:
To conduct a study based on defined concepts of audit, which allows for determination of performance variables to evaluate efficiency and efficacy of processes as transforming elements of goods/services, and value generators.
Methods:
From concrete to abstract, to extrapolate the practical experiences of process management; analysis and synthesis, to study the concepts of audit.
Main results:
The need to conduct audit of processes was determined, since they are transforming, provide value, and are in charge of generating effectiveness and efficiency.
Conclusions:
The variables to be considered for audit of processes are determined, and compatibility with an existing tool will allow researchers to utilize it as a tool for continuous improvement.
Keywords : audit; process approach; efficacy; competitiveness.