Resumen

PANCHI ARIAS, Martha Patricia. Internal audit as a tool for control and monitoring of management in universities. Universidad y Sociedad [online]. 2021, vol.13, n.3, pp. 333-341.  Epub 02-Jun-2021. ISSN 2218-3620.

Auditing in education is very important, because management without auditing practice cannot fully guarantee that the economic data recorded is true and reliable. The audit also assesses the degree of efficiency and effectiveness of the performance of administrative tasks and the degree of compliance with management plans and guidelines. The focus of the audit is on all aspects that are carried out in the entity, in order to assess the degree of efficiency and effectiveness in the management of available resources and the achievement of the objectives set by the entity. Therefore, the purpose of this article is to evaluate the theoretical aspects of performance auditing, taking into account the current situation in higher education, and to provide materials for the acquisition of knowledge and skills for decision-making.

Palabras clave : Internal Audit; control tools; educational management.

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