Impact of the management audit in the administrative decision-making in commercial companies

Abstract

During the last years, the management audit has been consolidated as an effective tool that allows to measure the administrative processes and the efficient management of financial and human resources. However, it is possible that, due to the incorrect handling of management indicators, erroneous results could be obtained at the end of the production process, having a direct impact on administrative decision-making by entities. For this reason, the objective was to analyze the impact of the management audit on administrative decision making in companies in the commercial sector. The type of research is documentary, and the methods used were bibliographic documentary review with a non-experimental-transversal design, using regional indexed journals as the main database. Among the most outstanding results, the importance of the management audit is visualized as a primary source of information for administrative decision-making, by virtue of the varied and in-depth examinations that an entity performs. In this study, the visualized findings are pointed out, as well as the conclusions and recommendations that clarify the need to carry out this type of audit in order to have relevant information before making administrative decisions.