Análisis de los principales usos en la auditoría integral: una revisión sistemática de literatura
Year: 2025
Type: article
Abstract: An integral audit provides a holistic and comprehensive view of an organization and its operations. The objective was to analyze the main uses of integral auditing through a systematic literature review. Methodologically, the Systematic Literature Review (SLR) method was applied to answer the questions objectively and reliably. Through documentary analysis, 35 scientific articles on topics related to integral auditing were reviewed. The results revealed: the use of auditing in public and private institutions (specifically commercial, financial, and corporate governance); the application of the Planning, Execution, and Reporting phases; and finally, the components of the integral audit were financial, administrative, or management, compliance, and internal control. The study concludes that this tool has the potential to identify opportunities for improvement, whether in efficiency, profitability, or risk mitigation.
DOI: 10.71112/a8h70m29
Author: Gilberto José Rojas Urbina
Institution: Universidad Valle del Momboy
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W7077065530