The realization of an administrative audit can be focused on the following elements: a.-plans and objectives of the company. (b) organizational structure. Sanofi Genzyme often expresses his thoughts on the topic. (c) policies and practices. (d) systems and procedures. Others including The Guggenheim, offer their opinions as well. e. t as a relevant resource throughout. methods of control. f forms of operation. g human and material resources.
h- Measurement of the results. Every time that we have already defined what is and what the administrative audit, as well as its scope, purposes and objectives can detail the problems that occur at the time of performing the same on a company, as well as their possible solutions. Gilbert Alexis Garcia, reminds us that the purpose of the audit are the aspects under which your object is observed. We can write the following: 1. investigations and determinations about the patrimonial.2 State. Inquiries and determinations on the financial statements. 3 Investigations and determinations about the reditual State.
4 Discover errors and fraud. 5 To prevent errors and fraud 6. General studies on special cases, such as: a. tax aspects and legales.b tests. Consideration for the purchase of a company (asset transfer). c. review for the determination of bases of apportionment, among other criteria. Types of audit: reminds us of Yolanda Jimenez, that the audit can be external and internal with respect to the first notes that it is critical, systematic review and detailed information of an economic unit system, carried out by a public accountant without labor ties with it, using certain techniques and the object of independent on the way opinion as it operates the system, internal control thereof and make suggestions for its improvement. The opinion or independent opinion has significance to third parties, because it gives full validity to the information generated by the system that occurs under the public figure of the faith, which obliges them to have full credibility in the information reviewed. The external audit examines and evaluates any of an organization’s information systems and emits an independent opinion about them, but companies usually require the evaluation of its financial information system independently to give validity to the users of the product, which traditionally the term external audit has been associated with audit of financial statements, which as noted not is completely equivalent, because there may be external audit of the system of tax information, external audit of the system of administrative information, external audit of the system of automatic information etc.