Management Audit As An Instrument In The Management Decision

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The existence of the need for information by senior managers in public or private entities for decision making, which often suffer from independent objective tests that could increase their efficiency. The auditors today direct their auditing practices towards the financial and / or operational stat...

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Detalles Bibliográficos
Autores: Rivera León, Félix Armando, Rivera Sandoval, Félix A.
Formato: artículo
Fecha de Publicación:2018
Institución:Universidad Nacional Mayor de San Marcos
Repositorio:Revistas - Universidad Nacional Mayor de San Marcos
Lenguaje:español
OAI Identifier:oai:ojs.csi.unmsm:article/15420
Enlace del recurso:https://revistasinvestigacion.unmsm.edu.pe/index.php/administrativas/article/view/15420
Nivel de acceso:acceso abierto
Materia:Decisiones
auditoria
gestión
Decisions
audit
management
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spelling Management Audit As An Instrument In The Management DecisionAuditoria de Gestión como Instrumento en la Decisión GerencialRivera León, Félix ArmandoRivera Sandoval, Félix A.DecisionesauditoriagestiónDecisionsauditmanagementThe existence of the need for information by senior managers in public or private entities for decision making, which often suffer from independent objective tests that could increase their efficiency. The auditors today direct their auditing practices towards the financial and / or operational statements perform it with a smaller scope that does not allow them to include them in their opinion or dictum. The objective of the management audit, as set out in this article, is an audit with evaluation in the management, decision making of senior management, in compliance with standards and procedures, with a sufficient scope to allow conclude or comment on these issues.La existencia de la necesidad de información por los altos directivos en las entidades públicas o privadas para la toma de decisiones, las que adolecen muchas veces de pruebas objetivas independientes que pudieran aumentar su eficiencia, además los auditores, hoy orientan sus prácticas de auditoría hacia los estados financieros y/u operativos, lo realizan con un alcance menor que no les permite incluirlas dentro de su opinión o dictamen. El objetivo de la auditoría de gestión, tal como se plantea en el presente artículo, es el de una auditoria con evaluación en la gestión, toma de decisiones de la alta dirección, en el cumplimiento de normas y procedimientos, con un alcance suficiente que permita concluir u opinar sobre estos temas.Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Administrativas2018-11-15info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionArtículo revisado por paresapplication/pdfhttps://revistasinvestigacion.unmsm.edu.pe/index.php/administrativas/article/view/1542010.15381/gtm.v21i41.15420Gestión en el Tercer Milenio; Vol. 21 No. 41 (2018); 35-42Gestión en el Tercer Milenio; Vol. 21 Núm. 41 (2018); 35-421728-29691560-908110.15381/gtm.v21i41reponame:Revistas - Universidad Nacional Mayor de San Marcosinstname:Universidad Nacional Mayor de San Marcosinstacron:UNMSMspahttps://revistasinvestigacion.unmsm.edu.pe/index.php/administrativas/article/view/15420/13269Derechos de autor 2018 Félix Armando Rivera León, Félix A. Rivera Sandovalhttps://creativecommons.org/licenses/by-nc-sa/4.0info:eu-repo/semantics/openAccessoai:ojs.csi.unmsm:article/154202018-11-19T10:28:19Z
dc.title.none.fl_str_mv Management Audit As An Instrument In The Management Decision
Auditoria de Gestión como Instrumento en la Decisión Gerencial
title Management Audit As An Instrument In The Management Decision
spellingShingle Management Audit As An Instrument In The Management Decision
Rivera León, Félix Armando
Decisiones
auditoria
gestión
Decisions
audit
management
title_short Management Audit As An Instrument In The Management Decision
title_full Management Audit As An Instrument In The Management Decision
title_fullStr Management Audit As An Instrument In The Management Decision
title_full_unstemmed Management Audit As An Instrument In The Management Decision
title_sort Management Audit As An Instrument In The Management Decision
dc.creator.none.fl_str_mv Rivera León, Félix Armando
Rivera Sandoval, Félix A.
author Rivera León, Félix Armando
author_facet Rivera León, Félix Armando
Rivera Sandoval, Félix A.
author_role author
author2 Rivera Sandoval, Félix A.
author2_role author
dc.subject.none.fl_str_mv Decisiones
auditoria
gestión
Decisions
audit
management
topic Decisiones
auditoria
gestión
Decisions
audit
management
description The existence of the need for information by senior managers in public or private entities for decision making, which often suffer from independent objective tests that could increase their efficiency. The auditors today direct their auditing practices towards the financial and / or operational statements perform it with a smaller scope that does not allow them to include them in their opinion or dictum. The objective of the management audit, as set out in this article, is an audit with evaluation in the management, decision making of senior management, in compliance with standards and procedures, with a sufficient scope to allow conclude or comment on these issues.
publishDate 2018
dc.date.none.fl_str_mv 2018-11-15
dc.type.none.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Artículo revisado por pares
format article
status_str publishedVersion
dc.identifier.none.fl_str_mv https://revistasinvestigacion.unmsm.edu.pe/index.php/administrativas/article/view/15420
10.15381/gtm.v21i41.15420
url https://revistasinvestigacion.unmsm.edu.pe/index.php/administrativas/article/view/15420
identifier_str_mv 10.15381/gtm.v21i41.15420
dc.language.none.fl_str_mv spa
language spa
dc.relation.none.fl_str_mv https://revistasinvestigacion.unmsm.edu.pe/index.php/administrativas/article/view/15420/13269
dc.rights.none.fl_str_mv Derechos de autor 2018 Félix Armando Rivera León, Félix A. Rivera Sandoval
https://creativecommons.org/licenses/by-nc-sa/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Derechos de autor 2018 Félix Armando Rivera León, Félix A. Rivera Sandoval
https://creativecommons.org/licenses/by-nc-sa/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Administrativas
publisher.none.fl_str_mv Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Administrativas
dc.source.none.fl_str_mv Gestión en el Tercer Milenio; Vol. 21 No. 41 (2018); 35-42
Gestión en el Tercer Milenio; Vol. 21 Núm. 41 (2018); 35-42
1728-2969
1560-9081
10.15381/gtm.v21i41
reponame:Revistas - Universidad Nacional Mayor de San Marcos
instname:Universidad Nacional Mayor de San Marcos
instacron:UNMSM
instname_str Universidad Nacional Mayor de San Marcos
instacron_str UNMSM
institution UNMSM
reponame_str Revistas - Universidad Nacional Mayor de San Marcos
collection Revistas - Universidad Nacional Mayor de San Marcos
repository.name.fl_str_mv
repository.mail.fl_str_mv
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Management Audit As An Instrument In The Management Decision
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