Browsing by Author "Torres Guayacondo, Jessica Michelle"

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    Importancia de la auditoría interna para el perfeccionamiento de los niveles de eficiencia y calidad en las empresas
    (Universidad de Cuenca, 2021-10-18) Torres Guayacondo, Jessica Michelle; Aguirre Quezada, Juan Carlos
    The internal audit is a fundamental tool used by the managers of a company, considered as a guide for the improvement of internal processes, through the creation of policies, standards and controls. In this context, the objective of this degree work is directed to the analysis of internal auditing and its importance to raise the levels of business efficiency and quality, emphasizing the creation of internal processes that will contribute to the best control practices. The research was carried out through a bibliographic review of several journal articles, books, which support the importance of internal auditing, different criteria were used to conceptualize the benefits of this activity. Through a bibliographic review and systematic analysis related to internal audit, efficiency and quality, and the following results were obtained (Carrión, Mendoza, & Vera, 2017). The results of this research show the usefulness of applying internal auditing in each of the departments, be it operational, administrative and managerial, as it forms a support and guidance system that allows performance to be measured. By establishing tests in each process, in order to improve all internal strategies and avoid loss of valuable resources, that is, avoid bottlenecks.