Internal Administrative Audit as a control technique in companies.

Greetings to all my dear and appreciated readers of this community, today I will share with you how important is an internal administrative audit within organizations and / or companies, these audits seek to maintain control over all administrative procedures that are carried out and try to correct any errors that may be taking place in these processes.

The business organizations are and will continue to be primary factors of the economy, which reflects the importance of having a business management that contributes to maintain adequate control, the traditional audit (financial) has historically been concerned with meeting the requirements of regulations and custody, especially has been dedicated to financial control. This service has been, and continues to be, of great significance and value to industrial, commercial and service companies in order to maintain confidence in financial reporting. With the development of knowledge and research procedures, the need to examine and evaluate the adequacy of internal administrative auditing has grown, since it is part of a strategy and a process of change that requires a decision at the highest level that allows an organization to have the ability to transform and grow effectively.

For Benjamin, E. (2007),

the management audit is "a complete and constructive examination of the organizational structure of a company or public or private institution and its control methods, means of operation and use of its human and material resources"

, therefore it is necessary to develop an administrative infrastructure that makes possible the flow of sufficient, relevant, timely and accurate information, available at all times to make the most appropriate and accurate decisions for the benefit of the organization.

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That is why many companies worldwide base their economic positioning on the harmonious and adequate development of administrative, productive and commercial operations, so a good internal audit becomes part of one of the most important control aspects of the company for the achievement of objectives and institutional goals, especially for small and medium-sized companies, which are the ones that most require adequate operational, financial and regulatory advice. According to the national regulations of the Law for the Exercise of the Profession of the Bachelor in Administration (1992), the expression administrative audit arises in Venezuela to refer to the study carried out in organizations with the purpose of analyzing and evaluating their global performance and determining the possibilities of increasing their efficiency in the future.

Despite the efforts to maintain control over resources, auditing in our country is still not applied with the strength and respect it deserves and its results are not in some cases the most transparent or the most applied to obtain the expected results. However, this is a process of growth where trial and error creates a behavior of improvement in the functions where little by little this function reaches its optimization and manages to give the push that is necessary in public or private institutions for its proper functioning.