Theoretical and Conceptual Background of Process Audit

Abstract

Objective: To conduct a study based on defined concepts of audit, which allows for determination of performance variables to evaluate efficiency and efficacy of processes as transforming elements of goods/services, and value generators.

Methods: From concrete to abstract, to extrapolate the practical experiences of process management; analysis and synthesis, to study the concepts of audit.

Main results: The need to conduct audit of processes was determined, since they are transforming, provide value, and are in charge of generating effectiveness and

efficiency.

Conclusions: The variables to be considered for audit of processes are determined, and compatibility with an existing tool will allow researchers to utilize it as a tool for continuous improvement.