Optimization of organizational efficiency through management auditing in tax consulting firms [Optimización de la eficiencia organizacional mediante auditoría de gestión en empresas de asesoría tributaria]

Abstract

Performance auditing allows the effectiveness of organisational processes to be evaluated in order to optimise business performance. The objective of this study is to design good performance auditing practices to improve organisational efficiency in tax consultancy firms in Cuenca, Ecuador. Using a quantitative approach and a non-experimental design, 28 representatives of the sector were surveyed. The results reveal that only 31% carry out performance audit planning, with a direct correlation between the definition of objectives and subsequent monitoring. Evidence shows that the efficient identification of risks, continuous evaluation of internal controls, training and optimisation of technological resources favour the fulfilment of organisational objectives. Good practices are proposed, structured in four phases: planning, evaluation of controls, substantive tests and conclusions, which allow processes to be optimised, areas for improvement to be identified and objectives to be achieved effectively, contributing to the competitiveness and sustainability of these organisations.