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.

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