Administrative audit
Audit Program
It is reviewing and evaluating whether the methods, systems and procedures followed in all phases of the administrative process ensure compliance with policies, plans, programs, laws and rules that may have a significant impact on the operation of the reports and ensure that the organization is complying and respecting them.
Objectives of the Administrative Audit
Control: Destined to guide the efforts in its application and to be able to evaluate the organizational behavior in relation to pre-established standards.
Productivity: They guide actions to optimize the use of resources in accordance with the administrative dynamics established by the organization.
Organization: They determine that their course supports the definition of the structure, competence, functions and processes through the effective management of the delegation of authority and teamwork.
Service: They represent the way in which it can be verified that the organization is immersed in a process that links it quantitatively and qualitatively with the expectations and satisfaction of its clients.
Quality: They provide that it tends to raise the levels of performance of the organization in all its contents and areas, so that it produces highly competitive goods and services.
Change: They transform it into an instrument that makes the organization more permeable and receptive.
Learning: They allow it to become an institutional learning mechanism so that the organization can assimilate its experiences and capitalize on them to turn them into opportunities for improvement.
Decision Making: They translate their implementation and results into a solid support instrument for the organization's management process.
Process Review
Constitution of the work team
Identify and Solve Problems
Implement New Processes
Audit Techniques
Work papers
Classification of Working Papers
For its Use:
Continuous use papers.
Temporary use papersl
For its Content:
Worksheet
Summary or summary certificates
Detail or descriptive certificates.
Analytical or verification certificates.
recommendations
Follow-up of Audit Observations
The audit work is a continuous process, it must be understood that the audit work would be of no use if it is not verified that the corrective actions taken by the management.
Efficiency Recommendations
The auditor should pay special attention to those areas where the accounting records can be improved and the overall performance and profitability of the company increased.
Statistical sampling
The authorities that govern the operation of auditors recognize the usefulness of statistical sampling as a tool to support the work that is carried out.
Use of Computer in Audit
Technological advances in hardware and software continually offer the auditor new opportunities to use the computer as an audit tool.