The audit is a technique that guarantees the transparency and efficiency of business management, keeping the entity in the proper direction of its objectives; favoring the achievement of its mission.

Source ( sksbusinessservices )

In this sense, this technique focuses on evaluating and correcting the application of rules and procedures related to a specific area, verifying the execution of business processes; with the purpose of maintaining a high rate of effectiveness in them, in order to achieve a better performance of the activities carried out by the organization.

Therefore, in the development of business objectives, it is necessary that members of the organization that meet the characteristics of independence and objectivity.

They can carry out an evaluation of the processes and operations developed in order to determine aspects that allow to establish the state of the business activity, especially in its financial part.

Source ( cuinsight )

In view of these statements, it is theoretically explained that auditing is a process that has been conveniently applied to various areas of the social sciences and its universal objective is to materialize the internal control within the area in which it is being applied.

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