Importancia de la auditoría interna en los procesos organizacionales
Palabras clave:
auditoría interna, procesos, organización, riesgo, control, no conformidadesResumen
La situación de las empresas a través de los tiempos en materia de procesos administrativos y operativos ha denotado una serie de necesidades de control preventivo llamado auditoría interna. A pesar que la auditoría interna se ha estudiado por más de ocho décadas, todavía no se ha construido una revisión sistemática con análisis bibliométrico. Por lo tanto, el objetivo de este artículo es mostrar una evolución cronológica del tema de auditoría interna. Para cumplir este objetivo, se realizó una consulta en Web of Science y se usó la herramienta tecnológica Tree of Science. Los resultados mostraron diversos enfoques sobre la auditoría interna. Identificar las perspectivas y la agenda de futuros estudios.
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