“La auditoría de gestión como herramienta de productividad en las pequeñas y medianas empresas”

Abstract

This research aims to analyze the incidence of implementing management auditing as a productivity tool for decision-making in small and medium-sized companies based on an exhaustive review of the bibliography. Thus, from a conceptual approach, the bases of auditing, its link to management, importance, needs, advantages, designations, and qualities were reviewed. Therefore, under a methodology with a documentary research-action approach, descriptive scope, and a situational-delimited context, it was designed a transversal-scientific study on the national SMEs regarding the management audit as a productivity tool. Hence, within the results, according to Asitimbay (2021) and Calle (2021), it can be indicated that 85% of Latin American countries see with utmost importance the use of management audits to promote productivity. But in the Ecuadorian case, it was concluded that SMEs scientific contributions at a practical level are scarce, and there is not the currently expected impact.