LAS TEORÍAS DEL CONTROL Y EVALUACIÓN ORGANIZACIONAL INDEPENDIENTE

Abstract

The construction of a theory is not a simple matter, it is to contribute to the progress of knowledge by building and incorporating innovative statements on issues that have not been expressed systematically, even if there are scattered statements about the object to be developed. This is the purpose of this work in relation to auditing, a term widely used in the language of organizational control to which various meanings are given, according to the particular intentions and interests of the authors, when in reality the research must advance to the construction of affirmations or discourses that go beyond the speculative or simply ideological field to bring those discourses closer to truth or simply to validity. This objective is developed from a critical analytical method that starts from the criticism of the theories of business evolution, to point out their incompatibility with auditing, continuing with the analysis of the concepts of auditing under discussion, without formalization or foundation, from the perspective of social order and the consequent social relations, about social practices of evaluation and control in organizations, without trying to give it a photographic focus, but rather to construct more important statements for knowledge, orienting the work to an activity committed to discovering the way things are, instead of dedicating itself to mere contingent descriptions (Galassi, 2008).Las teorías del control y evaluación organizacional independiente It concludes with a classification of traditions on the control and evaluation of organizations from the institutional and business evolution perspectives that allows to decant a concept of structured auditing.

Keywords

• assurance
• auditing
• auditing of accounts
• financial audit
• legal audit
• metricism
• social control
• social relations
• statutory audit
• surveillance