Introduction
It is important for organizations to have processes that, in their operation, adhere to standards and whose execution is a guarantee of success. The practice of audits, in various areas of the organization, results in having the guarantee of an adequate use of the different administrative and financial tools, for this reason it is recommended to know the factors that are part of this interesting topic.
Concepts of interest
Auditing is a term that can refer to three different but interrelated things: it can refer to the work that an auditor performs, to the task of studying the economy of a company, or to the office where these tasks are performed. (Definicion.DE, 2008)
The activity of auditing consists of carrying out an examination of the processes and economic activity of an organization to confirm whether they comply with the provisions of the laws or good criteria. (Definicion.DE, 2008)
Strategy is the pattern of a series of actions that occur over time. (Mintzberg, Quinn, & Voyer, 1997)
System. From the Latin systema, a system is an ordered module of elements that are interrelated and that interact with each other. The concept is used both to define a set of concepts and real objects endowed with organization. (Definicion.DE, 2008)
Environment: a series of conditions outside the company, to which it must respond. (Mintzberg, Quinn, & Voyer, 1997)
Every company requires setting elementary goals or objectives, where the highest objective is always the mission; This mission is due to the existential motive of the company. The management of the company is obliged to carry out an analysis of the situation in order to know the position of the company in the market and the quantification of resources. Once this information is known, a strategy can be proposed for the application of its resources in order to achieve its goals and a stable position in the market. (Mintzberg, Quinn, & Voyer, 1997)
Quality certificate: a document that certifies the quality of a product or service. (Business audit for the renewal of a company, 2015)
Quality Management System: it constitutes a series of work operations, documented and formed by technical and administrative procedures that establish the actions of the workforce, the machinery or equipment and the organization of the company in order to constitute in a way practical and orderly a system that guarantees customer satisfaction and lower operational costs. (Business audit for the renewal of a company, 2015)
Types of Audits
The audit is a systematic and documented verification process whose purpose is to obtain and evaluate, in an objective manner, evidence that allows determining if the object of the audit meets specified requirements. (Foundation for the prevention of occupational risks, 2008)
By virtue of the criteria and purpose of this information, the following types of audit can be distinguished:
Depending on who audits (origin of the audit team)
Depending on what is audited
Depending on its scope
Depending on when it is audited
The general theory of systems
General systems theory is the interdisciplinary study that looks for the properties common to these entities. Its development began in the middle of the 20th century, with the studies of the Austrian biologist Ludwig von Bertalanffy. It is considered as a meta-theory (theory of theories) that starts from the abstract concept of system to find rules of general value. (Definicion.DE, 2008)
Computer system
These types of systems refer to the set of hardware, software and human support that are part of a company or organization. They include computers with the programs necessary to process data and the people in charge of its management. (Definicion.DE, 2008)
Classification of specific audits
1. Audit of information systems
It is an examination and validation of compliance with the controls and procedures used for the confidentiality, integrity and availability of information systems. Carried out by personnel outside the company, it provides the business with an independent and objective evaluation of the facts, which is sometimes difficult to obtain when immersed in the operation and under pressure from day-to-day problems. (Information Systems Audit, 2001)
2. Renovation audit
It has its conception after an initial Audit. The result is the issuance of a new certificate that contains the period in which it must be carried out again. Paying special attention to the non-conformities detected during the initial audit, as well as the effectiveness and degree of implementation of corrective and preventive actions. (Business audit for the renewal of a company, 2015)
3. Business Management Audit
It is an objective, concrete and comprehensive evaluation of the activities carried out by an area or a company to fulfill its aims and objectives. This audit examines in detail each operational aspect of the company, so in determining the scope, the following must be considered: achievement of institutional objectives, organizational structure, individual participation of each employee, verification of compliance with general and specific regulations, evaluation of efficiency and economy, measurement of the degree of reliability of financial information and attention to the existence of ineffective or more expensive procedures. (Duarte, 2012)
The management audit has a comprehensive approach, therefore it is considered an economy and efficiency audit.
Management encompasses all the activities of a company that involves setting goals and objectives, as well as evaluating its performance and complying with an operating strategy that guarantees its survival and growth.
Key points considered in this type of audit, according to (Duarte, 2012):
- The effectiveness measures the fulfillment of the objectives, this evaluation allows to know if the programs should be continued or not. The economy measures the conditions in which a certain company acquires the human, financial and material resources. The efficiency is the capacity to reach an objective that It allows us to know the performance of the service provided and the comparison of said performance as an established standard.
Audit cost
The cost of an audit depends on the size, typology and complexity of the management system, it can be a cash cost when hiring an independent auditor or auditing company, or it can have a human resource cost when performed by someone who belongs to the company or organization. Another important aspect that affects the cost of the audit is to determine which areas and processes will be carried out based on the need for information. If resources are spent to obtain information that in the end will not have a positive economic effect, it will be considered. a bland expense, on the other hand, when generating information that will serve to improve our product, it is an investment that will allow raising economic income. (Business Audit Costs, 2015)
Audit, a factor that disciplines the internal structure of the company
The audit, being a process of scrutiny and observation, has benefits such as feedback, seeking continuous improvement (in the case of following recommendations), rectification of processes that are being done incorrectly, knowing the general and detailed situation of a company or organization. When staff are audited, constantly evaluated, they do not easily forget their obligations or the company's policies and strategies. (The audit disciplines the internal structure of the company, 2009)
Balanced scorecard
The balanced scorecard provides executives with a comprehensive framework that translates a company's vision and strategy into a coherent set of performance indicators. Many companies have adopted mission statements, to communicate core values and beliefs to all employees. (Kaplan & Norton, 1996)
By having a balanced scorecard well established, the chances of success are greater, in the implementation of solutions and strategies, as well as previously identifying areas of opportunity, through an appropriate audit process.
conclusion
Undoubtedly, the audit is crucial in the different areas where it is implemented, an adequate audit allows solving problems within the organization, as well as the identification of areas of opportunity, and also creates awareness among employees to perform their functions well.
Bibliography
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