{"id":4511,"date":"2021-08-26T14:07:00","date_gmt":"2021-08-26T19:07:00","guid":{"rendered":"https:\/\/www.aldia.unah.edu.pe\/?p=4511"},"modified":"2021-08-27T14:14:39","modified_gmt":"2021-08-27T19:14:39","slug":"que-es-auditoria-de-gestion","status":"publish","type":"post","link":"https:\/\/aldia.unah.edu.pe\/?p=4511","title":{"rendered":"\u00bfQu\u00e9 es auditor\u00eda de gesti\u00f3n?"},"content":{"rendered":"\n
\"\"
Ketty Maril\u00fa Moscoso Paucarchuco<\/span>
kmoscoso@unah.edu.pe<\/span><\/figcaption><\/figure>\n
\n

La auditor\u00eda de gesti\u00f3n, de performance o 3E, por sus pilares relevantes de econom\u00eda, eficacia y eficiencia, es una t\u00e9cnica de asesoramiento que faculta la realizaci\u00f3n de an\u00e1lisis, diagn\u00f3stico y recomendaciones a los distintos entes, con el fin de lograr el \u00e9xito basado en estrategias.<\/span><\/p>\n

\n

La auditor\u00eda de gesti\u00f3n examina las pr\u00e1cticas; no existen principios de gesti\u00f3n generalmente aceptados, que est\u00e9n codificados, como en el caso de la auditor\u00eda financiera, su diferencia se distingue en una pr\u00e1ctica normal de gesti\u00f3n; las evaluaciones se dise\u00f1an de acuerdo a cada personalidad jur\u00eddica; sus recomendaciones se caracterizan por ser extensa, detallando un an\u00e1lisis de las ineficiencias y sus consecuencias en cada uno de los procesos principalmente. Seg\u00fan Redondo et al. (1996) las auditor\u00edas de gesti\u00f3n son aperi\u00f3dicas.<\/span><\/p>\n

Una auditor\u00eda de gesti\u00f3n es un examen independiente, objetivo y fiable de si las iniciativas, sistemas, operaciones, programas, actividades u organizaciones funcionan con arreglo a los principios de econom\u00eda, eficiencia y eficacia, y si existe margen de mejora (Tribunal de Cuentas Europeo, 2017).<\/span><\/p>\n

Se aplica tanto en el sector p\u00fablico como privado, su control mide la actividad en la administraci\u00f3n de los recursos, donde se emplean indicadores (KRI, KCI, KPI, entre otros), el desempe\u00f1o organizacional y la identificaci\u00f3n de distribuci\u00f3n presupuestal razonable que cumpla la finalidad p\u00fablica u organizacional.<\/span><\/p>\n

\n

La auditor\u00eda de gesti\u00f3n de procesos est\u00e1 basada en la evaluaci\u00f3n de la calidad de los procesos dirigida a proveer informaci\u00f3n objetiva con el fin de determinar la extensi\u00f3n del cumplimiento de criterios consensuados y acordes a la visi\u00f3n y misi\u00f3n de la organizaci\u00f3n (Gonz\u00e1lez-Cruz et al., 2015).<\/span><\/p>\n

\"\"
Fuente: ISOTools<\/figcaption><\/figure>\n
\n

Es un examen objetivo, sistem\u00e1tico y profesional de evidencias que es ejecutado para proporcionar una evaluaci\u00f3n independiente sobre el desempe\u00f1o de una organizaci\u00f3n, programa o proyecto, con un enfoque de mejora en el uso de recursos (Lara, 2013).<\/span><\/p>\n

Las normas ISO definen a la auditor\u00eda de gesti\u00f3n (control de gesti\u00f3n) como el examen de eficiencia y eficacia de las organizaciones en la administraci\u00f3n de recursos organizacionales, determinada mediante la evaluaci\u00f3n de procesos administrativos, utilizando indicadores de rentabilidad, desempe\u00f1o, as\u00ed como beneficios de la actividad de la entidad (ISOtools, 2017).<\/span><\/p>\n

La auditor\u00eda de gesti\u00f3n es una herramienta poderosa para los administradores, pues su aplicaci\u00f3n favorece a la identificaci\u00f3n de errores, fallos, riesgos, vac\u00edos, etc.; su dictamen contribuye a una correcta toma de decisiones que se refleja en la sostenibilidad de la organizaci\u00f3n, orientada al bienestar econ\u00f3mico, social y ambiental de los stakeholders.<\/span><\/p>\n

Referencias bibliogr\u00e1ficas<\/strong><\/span><\/p>\n

Gonz\u00e1lez-Cruz, E., Hern\u00e1ndez-P\u00e9rez, G., Fern\u00e1ndez-Cl\u00faa, M. de J., y Padr\u00f3n-Soroa, S. F. (2015). Auditor\u00eda de gesti\u00f3n de procesos sustantivos universitarios. Ingenier\u00eda Industrial<\/em>, 36<\/em>(2), 151\u2013162. http:\/\/scielo.sld.cu\/scielo.php?script=sci_arttext&pid=S1815-59362015000200005<\/span><\/p>\n

ISOTOOLS (2017) Caracter\u00edsticas de la Auditor\u00eda de gesti\u00f3n. https:\/\/www.isotools.org\/2017\/06\/21\/caracteristicas-auditoria-de-gestion\/<\/span><\/p>\n

Lara, E. (2013). Auditor\u00eda de Gesti\u00f3n.<\/span><\/p>\n

Redondo, R., Llopart, X., y Duran, D. (1996a). Auditor\u00eda de Gesti\u00f3n. Limitaciones Del Control Interno, Transcripci\u00f3n de La Gu\u00eda Internacional de Auditor\u00eda<\/em>, 55.<\/span><\/p>\n

Redondo, R., Llopart, X., y Duran, J. (1996b). Auditoria de gesti\u00f3n<\/em> (pp. 1\u201314). http:\/\/diposit.ub.edu\/dspace\/bitstream\/2445\/13223\/1\/Auditoria de gesti\u00f3n.pdf<\/span><\/p>\n

Tribunal de Cuentas Europeo. (2017). Manual de auditor\u00eda de gesti\u00f3n. Curia Rationum<\/em>, 95. https:\/\/www.eca.europa.eu\/Lists\/ECADocuments\/PERF_AUDIT_MANUAL\/PERF_AUDIT_MANUAL_ES.PDF<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

La auditor\u00eda de gesti\u00f3n, de performance o 3E, por sus pilares relevantes de econom\u00eda, eficacia y eficiencia, es una t\u00e9cnica de asesoramiento que faculta la realizaci\u00f3n de an\u00e1lisis, diagn\u00f3stico y recomendaciones a los distintos entes, con el fin de lograr el \u00e9xito basado en estrategias. La auditor\u00eda de gesti\u00f3n examina las pr\u00e1cticas; no existen principios […]<\/p>\n","protected":false},"author":1,"featured_media":4513,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[30],"tags":[],"class_list":["post-4511","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ketty-m-moscoso-paucarchuco"],"yoast_head":"\n\u00bfQu\u00e9 es auditor\u00eda de gesti\u00f3n? - UNAH ALDIA<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/aldia.unah.edu.pe\/?p=4511\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00bfQu\u00e9 es auditor\u00eda de gesti\u00f3n? - UNAH ALDIA\" \/>\n<meta property=\"og:description\" content=\"La auditor\u00eda de gesti\u00f3n, de performance o 3E, por sus pilares relevantes de econom\u00eda, eficacia y eficiencia, es una t\u00e9cnica de asesoramiento que faculta la realizaci\u00f3n de an\u00e1lisis, diagn\u00f3stico y recomendaciones a los distintos entes, con el fin de lograr el \u00e9xito basado en estrategias. 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