Análisis de la auditoría interna como herramienta de apoyo estratégico al cumplimiento de los objetivos en las organizaciones Una mini revisión de literatura

Content Provider	Semantic Scholar
Author	Sánchez, Morales Andréa, Paola
Copyright Year	2015
Abstract	From its origins, internal audit has been recognized as an important supportive feature to the functionality and governance of a business, given its supervising role and complementing functions that promote the realization of goals. The described function has undergone transformative change deriving from the evolving necessities of an organization. The purpose of this investigation is to analyze the catalytic features of an internal audit, and also, to explore how this supportive feature has been converted into a strategically helpful tool in the achievement of organizational goals. The optical analysis is focused on: 1) The history and evolution of internal audit, 2) Internal audit as a tool of control and strategic support to targets, and 3) The challenges of internal audit for preservation. So it s conclude how internal audit is a tool of control, support and empowerment, able to route to the continuous improvement of organizations and thus achieve the proposed objectives, and is also an advisory part to senior management in the development of institutions.
File Format	PDF HTM / HTML
Alternate Webpage(s)	https://repository.javeriana.edu.co/bitstream/handle/10554/16696/MoralesSanchezPaolaAndrea2015.pdf?isAllowed=y&sequence=1
Language	English
Access Restriction	Open
Content Type	Text
Resource Type	Article