AUDITING BUSINESS MANAGEMENT

Authors

  • Juan Guillermo Miñano Lecaros Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Contables. Lima, Peru

DOI:

https://doi.org/10.15381/quipu.v19i36.6502

Keywords:

Auditoría de Gestión, Gestión empresarial, Control Integral, Control de gestión.

Abstract

This article highlights the importance of management control understood as the analysis of efficiency and effectiveness of government institutions and public resources, it’s determined through the evaluation of administrative processes, the use of public performance indicators and performance. The Auditing allows constant growth include increasingly complex problems as motivated by social demands and technology becomes a vital element for management, enabling managers to know how well solve economic and social problems that at this level are presented in the company generating a healthy dynamic. Audit of management or any management control system, has tools that are helpful for entities, so here it will be determined the important of each one of them: Scorecards, indicators, benchmarking, integrated control, etc…

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Author Biography

  • Juan Guillermo Miñano Lecaros, Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Contables. Lima, Peru

    Doctor en Ciencias Contables y Empresariales

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Published

2011-12-30

Issue

Section

Original papers

How to Cite

Miñano Lecaros, J. G. (2011). AUDITING BUSINESS MANAGEMENT. Quipukamayoc, 19(36), 33-37. https://doi.org/10.15381/quipu.v19i36.6502