La Auditoría como herramienta en la toma de decisiones en las MIPYMES comerciales de Cuenca 2020-2023

Abstract

In the current business context, organizations face the complex task of making strategic decisions that promote their growth and ensure long-term sustainability. This study determined how management auditing can enhance operational efficiency and strategic management in Micro, Small, and Medium Enterprises (MSMEs) in Cuenca. The deductive method was used with a quantitative and descriptive approach. Through a field study, 375 companies participated by completing structured questionnaires using probability sampling for finite populations with a 95% confidence level. The collected and analyzed data revealed a substantial lack of knowledge regarding operational efficiency, non-compliance with regulations, and recommendations from previous audits, indicating a significant challenge in this area. Therefore, it was considered imperative to promote and educate about the relevance and benefits of management audits, establishing an improvement proposal that strengthens the implementation of these reviews in operational processes, training plans framed in innovation to improve efficiency, and strategic decision-making.