THE IMPORTANCE OF CONTROL FOR THE DEVELOPMENT OF QUALITY AUDITS

Abstract

The control as a stage of the administrative process, constitutes the phase where, through indicators, the degree of compliance with the objectives and goals established by the leaders of an entity is established, that is, the planned is compared with what has been executed, in order to detect if there is any deviation, to be able to correct it at the appropriate time,  and with the results obtained, make a feedback for continuous improvement.

It is necessary to keep in mind that employees who perform functions in the management of financial, human, material or services resources in all types of organizations, whether public or private, assume a high degree of responsibility, so they must faithfully comply with the administrative process of control; This process has to do with carrying out activities that demonstrate economy, efficiency and effectiveness in the development of the company or social organization.

To achieve this purpose, pre-established rules and policies must be complied with in every institution and this is the case of compliance with the administrative control process; control that is actively carried out before, concurrently and later, this is in internal control as a fundamental basis for conducting intelligent audits.