Management audit procedures

Authors

  • María Inés Zambrano Zambrano Technical University of Manabi, Ecuador
  • Elvira Armada Trabas University of Havana

Keywords:

audit, management, indicators, economy, efficiency, effectiveness

Abstract

This article includes the characteristics and particularities of the design of Management Audit procedures, having studied the conceptual elements about the management audit and the methodological ones related to the construction of audit procedures that allow the analysis, measurement and evaluation of the missions of the organizations as expressed in the strategic objectives of the entities by main functions, considering for it the compliance tests, the substantive and the analysis tests that would be applied and the type indicators that would be calculated to measure the economy, efficiency and effectiveness in the management of organizations.

Author Biographies

María Inés Zambrano Zambrano, Technical University of Manabi, Ecuador

Doctora en Ciencias Contables y Financieras, Universidad de La Habana, Profesora de la asignatura de Auditoría que atiende, Universidad Técnica de Manabí, Ecuador

Elvira Armada Trabas, University of Havana

Profesora Titular de la Facultad de Contabilidad y Finanzas de la Universidad de la Habana que imparte las asignaturas de Auditoría, Control Interno en el curso regular diurno y en Maestrías y Doctorados, Miembro del tribunal permanente de Doctorado y del Comité académico de Maestría en Contabilidad Universidad de La Habana

References

Ceballo, S. P. (2014). Estrategia metodológica de auditoría interna a las relaciones de la administración financiera con la Universidad de La Habana. La Habana: UH.

Instituto Mexicano de Contadores Públicos, International Federation of Accountants. (2011). Normas Internacionales de Auditoría, Calidad Parte I. México DF: IMCP.

INTOSAI. (2016). Normas de Auditoría. Viena: INTOSAI.

Senlle, A. y. (2000). ISO 9000 las normas para la calidad en la práctica, calidad total y normalización. Madrid: Gestión .

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Published

30-06-2020

How to Cite

Zambrano Zambrano, M. I., & Armada Trabas, E. (2020). Management audit procedures. Cuban Magazine of Finance and Prices, 4(2), 51–59. Retrieved from https://www.mfp.gob.cu/revista/index.php/RCFP/article/view/06_V4N22020_MIZZyEAT

Issue

Vol. 4 No. 2 (2020): abril - junio

Section

Research articles

License

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