The Management Audit and its Impact on the Profitability of SMEs La Auditoría de Gestión y su incidencia en la rentabilidad de las Pymes

Abstract

The present study has the objective of analyze the profitability and influence that the implementation, study and application of the performance audit model exerts on small and medium-sized companies, in order to know the implementation process and its influence on SMEs. Literature documentation that was intended to explain the criteria exposed in an audit model, it was found that the audit is a critical examination within a company to determine how resources are managed, the results of processes performed, the audit as an examination represents a source of information within the company, its management audit approach constitutes a model capable of evaluating and analyzing external and internal information, both administrative and operational, of the companies in order to determine the impact or how they are using and managing the resources, another of its functions within the company is the analysis within decision making sions, since as it is a critical examination, it is responsible for providing results that make foresee the best possible decisions for the company to improve both its administrative, resource management and operational processes. Through the documentation carried out, it can be concluded that the management audit as a relatively new concept, can provide within the internal process of an SME, improvements around the management, since having a detailed analysis allows knowing the critical points that are affecting the management of the SME and therefore its profitability, it was also determined that for a performance audit model to function correctly it must be supported by extensively trained administration staff who can solve the problems detected by the model, and thus manage the resources and processes for improving profitability, applying the performance audit model in an SME is a vital part of its growth and profitability.