Sede Azogues - Contabilidad y Auditoría

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Auditoría de gestión como herramienta de control en las empresas PYMES en el Ecuador
(Universidad Católica de Cuenca., 2021) Asitimbay Chabla, Katherine Dolores; Quevedo Barros, Manuel Rafael; 0301802419; ., .
The present economic conditions have considered small and medium-sized enterprises (SMEs) as sources of employment, which are required to improve their management. To achieve this, it is necessary to apply controls to diagnose, verify and recommend on what has been found, focusing on the achievement of the objectives set. The objective of this literature review study is to analyze the impact of performance auditing among control in SMEs in Ecuador, allowing to provide a realistic imagery of the efficiency in making corrective decisions based on facts. The methodology is focused in the descriptive and analytical method, analyzing valuable studies of other authors that are framed in the subject that addresses the Latin American context, and within this, the Ecuadorian case. The results indicate diverse opinions that lead to the use of performance auditing in the evaluation of the degree of efficiency and effectiveness to manage available resources and achieve the objectives established by the responsible entity. It is concluded that a basic control structure within the SMEs allows the evaluation of the result of their management and the impact it generates in the community.