-
Jack Fleitman S. incorporates fundamental concepts of evaluation with a deep focus; Shows the phases and methodology for its application, how to design and use questionnaires and ballots, and the use of case studies to exemplify a specific application.
-
Joaquín Rodríguez Valencia analyzes the theoretical and practical aspects of the administrative audit, the differences with other types of audits, the most representative approaches, including its proposal and the procedure to carry it out;
-
Gabriel Sánchez Curiel addresses the concept of operational audit, the methodology for using it, the evaluation of systems, the report and the implementation and follow-up of suggestions.
-
Spencer Hayden analyzed the work procedures of a company and proposed a way to evaluate them
-
Ladislao Solares Vera disseminates the work whose synthesis brings together auditing standards, the characteristics of the service of an internal and independent auditor the scope of a company based on the consideration of its functions and its application in private enterprise and public sector;
-
Patricia Diez de Bonilla and Jorge Álvarez Anguiano proposed viable applications to implement and a methodological framework that allows to understand the essence of the audit in a more accessible way, respectively
-
Roy A. Lindberg and Theodore Cohn developed the methodological framework to implement an audit of the operations performed by a company
-
César González Alcántara retakes the importance of the control function as final stage of the process in addition to defining the structural, functional and human content of a comptroller;
-
The Natural Productivity Center elaborates the Bases of Self-diagnosis, a work that provides an alternative so that the companies can determine and hierarchize the elements that influence its operation for the purpose of decision making;
-
Agustín Reyes Ponce offers an overview of the administrative audit
-
José Antonio Fernández developed a comparative framework between different approaches to administrative auditing;
-
Dimitris N. Chorafas contemplates the need for companies to take into account that their elements tend to develop as a consequence of their evolution and transformation, which forces them to have an adequate control of their actions;
-
In 1962, William Leonard incorporated the fundamental concepts and programs for the execution of the administrative audit;
-
In 1955, Harold Koontz and Ciryl O'Donnell proposed self-auditing
-
George R. Terry mentions the need to evaluate an organization through an audit, using four procedures: Set Findings, Informal, by Comparison and Ideal;
-
William S. Spriegel and Ernest Coulter contemplate an application based on sets of questions to capture information in a company
-
Billy E. Goetz states that the administrative audit is responsible for discovering and correcting administration errors
-
El Instituto de Auditores Internos Norteamericanos menciona que la revisión de una empresa puede realizarse analizando sus funciones
-
James O. McKinsey proposes the evaluation of all aspects of a company, in light of its present and probable future
-
Lyndall F. Urwick maintains the importance of controls to estimate the productivity of the company
-
Charles Babbage, Daniel C. McCallum and Henry Metcalfe made valuable contributions to operational efficiency, the use of organizational charts and the study of management respectively
-
James Watt and Mathew Bolton developed a proposal to standardize and measure operating procedures
