ESPAÑOL

La Auditoría Integral: un enfoque en sus procesos para la mejora de la gestión empresarial

Abstract

this document proposes a review of the concept of integrated auditing as a mechanism for understanding and improving organizational management. The objective is to identify the scope, phases, and trends of integrated auditing. A document review was conducted, considering the available literature on integrated auditing across various databases. The research results were grouped into three axes: scope of integrated auditing, phases of integrated auditing, and trends. The findings highlight the importance of implementing integrated auditing for operational improvement and business management in organizations. Auditing is constantly evolving, and it must take into account technological, environmental, and social aspects that affect entities. Integrated auditing is a comprehensive and global model that supports the achievement of objectives and the positioning of the company.