Theme 1.1 Background of Administrative Audit.

The Administrative Audit aims to control and compare the current state of the company and
how far is it from what it wants to be and what measures to adopt to achieve its goals or
What relevant changes should be made to achieve a better level of performance.
HISTORICAL BACKGROUND
Historical facts of greatest relevance for Administration, especially as
precedents for the formation of a specialized branch dedicated to control and
periodic review of organizational performance:
In 1800, James Watt and Mathew Bolton developed a proposal for
standardize and measure operating procedures;
Charles Babbage in 1832, Daniel C. McCallum in 1856, and Henry Metcalfe in 1886,
they made valuable contributions to operational efficiency, to the use of organizational charts and
to the study of administration respectively;
In 1933, Lyndal F. Urwick emphasizes the importance of controls to stimulate the ...
productivity of the company;
In 1935, James O. McKinsey proposed the evaluation of all aspects of a
company, in light of its present and probable future;
In 1945, the Institute of Internal Auditors of North America mentions that the
A review of a company can be carried out by analyzing its functions;
In 1949, Billy E. Goetz declares that administrative auditing is responsible for
discover and correct management errors;
In 1952, William S. Spriegel and Ernest Coulter contemplate an application based on
sets of questions to gather information in a company;
In 1953, George R. Terry mentioned the need to evaluate an organization.
through an audit, using four procedures: Appreciation of Sets,
Informal, by comparison and ideal;
In 1955, Harold Koontz and Cyril O'Donnell proposed self-audit;
In 1962, William Leonard incorporates the fundamental concepts and programs for
the execution of the administrative audit;
In 1963, Stephen R. Michael addresses the topic of performance measurement and
evaluation of efficiency in a productive organization
In 1964, Dimitris N. Chorafas contemplates the need for companies to take
consider that its elements tend toward development as a consequence of their
evolution and transformation, which compel them to have adequate control over their
actions;
In 1965, David Anderson and Leo Schmidt relate the ideal formation of a
audit unit, specifically regarding its functions, personnel and
estructura;
In 1966, José Antonio Fernández develops a comparative framework between different
approaches to administrative auditing;
In 1968, C. A. Clark envisions auditing as a key element in the
evaluation of the function and social responsibility of the company. John C. Burton
highlights the fundamental aspects of administrative auditing. Fernando Vilchis
Plata explains how the audit report is integrated, how it should be prepared and
What benefits can proper compliance bring to a company?
In 1971, Agustín Reyes Ponce offers an overview of auditing.
administrative;

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 In 1972, the Natural Productivity Center developed the Self-Diagnosis Foundations,
work that provides an alternative for companies to determine and
hierarchize the elements that affect its operation for decision making
decisions;
In 1974, César González Alcántara emphasizes the importance of the control function.
as the final stage of the process, in addition to defining the structural, functional content and
human of an auditing department;
In 1975, Roy A. Lindberg and Theodore Cohn developed the methodological framework for
to conduct an audit of the operations carried out by a company;
In 1977, Patricia Diez de Bonilla and Jorge Álvarez Anguiano proposed applications
viable to implement and a methodological framework that allows understanding the
essence of the audit in a more accessible manner, respectively;
In 1978, Ladislao Solares Vera disseminates the work whose synthesis gathers norms of
audit, the characteristics of the service of an internal and independent auditor
scope of a company based on the consideration of its functions and its
application in the private company and public sector;
In 1983, Spencer Hyden analyzes the work procedures of a company and
propose a way to evaluate them;
In 1987, Gabriel Sánchez Curiel addresses the concept of operational auditing,
methodology for using it, the evaluation of systems, the report, and the implementation
follow-up on suggestions;
In 1989, Joaquín Rodríguez Valencia analyzes the theoretical and practical aspects of the
administrative audit, the differences with other types of audits, the approaches
most representative, including their proposal and the procedure to carry it out
cabo
In 1994, Jack Fleitman S. incorporates fundamental concepts of evaluation with a
deep approach; shows the phases and methodology for its application, the way of
design and use questionnaires and forms, and the use of practical cases for
to exemplify a specific application.
The administrative audit arose from the need to measure and quantify achievements.
alcanzados por la empresa en un periodo de tiempo determinado. Surge como una manera
effective in organizing the company's resources to achieve better performance and
productivity. Since its inception, the need for the manager to know
what is failing or what is not being fulfilled leads him to assess whether the plans are being
carrying out effectively and if the company is achieving its goals. The Administrative Audit
it is necessary as a tool that allows quantifying the administrative errors that
that are being committed and to be able to correct them effectively.
The Administrative Audit is an essential part of the administrative process, because without it
control, the other steps of the process are not significant, so additionally, the audit goes
hand in hand with the administration, as an integral part of the administrative process and not
like another science apart from management itself.

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Topic 1.2 Concept of Administrative Audit
Definition: An administrative audit is the comprehensive or partial examination of an organization.
in order to clarify their level of performance and opportunities for improvement.
Thus, E.F. Norbeck says that administrative auditing 'is a control technique that
provides management with a method for evaluating the effectiveness of procedures
operations and internal controls.

This author states that the objective of the administrative audit is not to outline programs of
auditing for auditors, but providing management with the basis to understand and
understand the general aspects of this discipline through the valuation of the
aspects that make up the company.

For his part, William P. Leonard says that administrative auditing is 'the comprehensive examination'
and constructive of the structure of a company, an institution, a section or of
any part of an organism, regarding the plans and objectives, its methods and
controls, their mode of operation and their human and physical facilities.

Leonard points out that the administrative audit aims to help and complement the
administration in certain areas that require economies and improved practices.
The specialist J. Fernández Arena says that the administrative audit 'is the review
objective, methodical, and comprehensive evaluation of the satisfaction of the institutional objectives that
understand in the service aspect: beneficiaries, users, consumers, in the
social aspect: Collaboration, government and community, and in the economic aspect: the
creditors and investors. Based on the hierarchical levels of the company, in terms of
its structure and the individual participation of the members of the institution covers the
coordination, the integration of both human and physical resources and the efficiency of
organization.

J. Rodríguez Valencia refers to this tool as "a detailed, methodical examination and
complete practiced by a management professional on the management of a
social organism. It consists of the application of various procedures, in order to
evaluate the efficiency of its results in relation to the established goals; its resources
humans, financial and material resources employed; the organization, utilization, and coordination of
these resources; the established methods and controls and their way of operating.

Based on what is stated in the cited definitions, we can say that the audit
administrative provides a quantified assessment of the efficiency with which the
the company develops its functions in the different stages of the administrative process. Said
in another way: provides an administrative overview of the audited organization and indicates the
degree of effectiveness with which each of the administrative units operates
they integrate.

Consequently, the administrative audit allows for the detection of those areas whose
problems require greater attention from management and need careful handling
constant in the development of the activity. It can also prevent critical situations that
generate additional costs and inefficiencies to the point of jeopardizing continuity
of the business.
1.3 Objectives of the administrative audit

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The main objective of administrative auditing is to determine what the deficiencies are.
irregularities that occur in the various branches of a company or institution and
solve the problem.
Canalizar las acciones de optimización de los recursos que tiene la empresa o institución
depending on its administration.
Evaluate whether the service offered, based on the internal organization that each must have
company or institution meets the expectations of customers.
Drive the increase of quality levels through management plans and models.
competitiveness of the services or goods offered to the public.
Determine which are the deficient management methods that generate losses, in
function to prevent this from continuing to happen.
Identify the successes of the company's management and how their results are
it brings closer to the proposed objectives.
Establecer cuáles son los instrumentos de trabajo que aportan o retrasan el desarrollo de la
company or institution.
Analyze the administrative functions and their relationship with the other dependencies of the
company or institution.
Scope of the administrative audit
Administrative audits encompass different aspects that, when evaluated and
analyzed allow to determine the current state of a company and how to improve
to maintain its operation and quality of service or well.

1.4 The scope of the administrative audit

it determines how broad and deep the evaluation to be developed will be, as it can cover
a department, area, or even the entire company.
Therefore, it deals with aspects such as the hierarchical level, development, and use of the
technologies, human resources, number of employees, communication systems, level of
performance, work environment, customer service, among others.
Administrative audits are applicable to all organizations, especially if in the end
the company or institution obtains a quality certification from the process

BIBLIOGRAPHY 1.1
1. Franklin, Enrique B. Administrative Audit, 1st Edition, Mexico, McGraw Hill 200, p.
2-12
CONSULTED SOURCES: 1.2
Article 'Administrative Audit a Permanent Necessity of the Modern Company', by
José María Melgar Callejas, published by the magazine Theorethikos of the University
Francisco Gavidia.
Working document 'Administrative Audit as Internal Control', published by the
National Polytechnic Institute UPIICSA of Mexico.
1.3-1.4 "Administrative audit". In: Significados.com. Available at:
https://www.significados.com/auditoria-administrativa/ Consulted: February 13, 2023,
00:59 am

By: Hernández Martínez Juan Eduardo Administration 6th Semester