Resumen

RUSO ARMADA, Frida; PLANAS BATISTA, Yamila  y  ZAMBRANO ZAMBRANO, Juverlys. Knowledge Management and the External Evaluative Criteria about Substantive University Processes. : A Glance from the Internal Audit. Cofin [online]. 2018, vol.12, n.1, pp. 43-57. ISSN 2073-6061.

Knowledge management or direction constitutes a management discipline of the organizational setting which is based on generation, grasping, spreading and application of knowledge, as well as on the assessing of its impact on the organization. In this sense, the main objective of this paper is to analyze the way in which the design of a methodological procedure will allow, starting from the internal audit, the evaluation of the main elements of knowledge management (KM) through the integration of the external evaluative criteria of the university substantive processes. For this aim, some KM theoretical aspects are tackled, as well as the way current universities are striving to be leaders due to the excellence of their education, research and transference processes. The role played by internal audit is also studied as an essential piece for supervision mechanisms of controls in helping to verify the excellence achievement. Finally, the design of the methodological procedure proposed is founded, and based on its elements, the conceptual and instrumental structure which will allow evaluation, is defined. This evaluation will be carried out through certain performance rates by means of comparisons and gaps of external evaluation criteria with regard to the internal ones in Ecuadorian universities.

Palabras clave : Audit; control of resources; universities.

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