Auditoría de gestión como herramienta para evaluar procesos administrativos financieros y operativos de la PYMES

Abstract

The research deals with management auditing as a tool to evaluate administrative, financial and operational processes of SMEs. For this, a bibliographic review was carried out, analyzing research and selected articles in scientific databases and institutional platforms in Spanish and English languages ​​from the last 5 years. From the analysis carried out, it can be deduced that there are different problems that affect SMEs in Ecuador, finding among them that the majority of SMEs do not have a business plan, there is no segregation of defined functions, and they have a limited use of technology. In addition, the lack of use of controls, audits and quality management systems makes them vulnerable, which makes it difficult for them to obtain financing and efficiently coordinate physical and human resources, causing a delay in their growth. As a conclusion, it can be evidenced that the management audit can provide, within the internal process of SMEs, improvements around management, because having a detailed analysis allows knowing the critical points that are affecting the management of SMEs and their profitability, being applied to prevent fraud, failure and bankruptcy, thus achieving its objectives and progress.