Background of the administrative audit

Incorporate fundamental concepts of evaluation

1994 BCE

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.

Theoretical and practical aspects of the audit

1989 BCE

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;

Concept of operational audit

1987 BCE

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.

Analyze the procedures

1983 BCE

Spencer Hayden analyzed the work procedures of a company and proposed a way to evaluate them

Spread the work

1978 BCE

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;

Viable Applications

1977 BCE

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

methodological Framework

1975 BCE

Roy A. Lindberg and Theodore Cohn developed the methodological framework to implement an audit of the operations performed by a company

Importance of the control function

1974 BCE

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;

Self-diagnostic Bases

1972 BCE

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;

Overview of the audit

1971 BCE

Agustín Reyes Ponce offers an overview of the administrative audit

Framework of different approaches

1966 BCE

José Antonio Fernández developed a comparative framework between different approaches to administrative auditing;

Adequate control of actions

1964 BCE

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;

Incorporate concepts

1962 BCE

In 1962, William Leonard incorporated the fundamental concepts and programs for the execution of the administrative audit;

Audit is proposed

1955 BCE

In 1955, Harold Koontz and Ciryl O'Donnell proposed self-auditing

Need to evaluate

1953 BCE

George R. Terry mentions the need to evaluate an organization through an audit, using four procedures: Set Findings, Informal, by Comparison and Ideal;

An application based on sets

1952 BCE

William S. Spriegel and Ernest Coulter contemplate an application based on sets of questions to capture information in a company

Statement of the administrative audit

1949 BCE

Billy E. Goetz states that the administrative audit is responsible for discovering and correcting administration errors

Review of the company

1945 BCE

El Instituto de Auditores Internos Norteamericanos menciona que la revisión de una empresa puede realizarse analizando sus funciones

Evaluation of the company

1935 BCE

James O. McKinsey proposes the evaluation of all aspects of a company, in light of its present and probable future

Importance of controls

1932 BCE

Lyndall F. Urwick maintains the importance of controls to estimate the productivity of the company

Contributions to effectiveness

1886 BCE

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

Proposal to standardize

1800 BCE

James Watt and Mathew Bolton developed a proposal to standardize and measure operating procedures