FACULTY OF BUSINESS

ACCOUNTING SCHOOL

ACADEMIC REPORT
Comprehensive Audit, Management Audit and ISO 9001

COURSE:
Comprehensive Audit

AUTHOR:

TEACHER:

PIURA – PERU

2024
INDEX
I. INTRODUCTION....................................................................................................................3
II. DEVELOPMENT.....................................................................................................................5
II.1 Comprehensive Audit.....................................................................................................5
II.1.1 Concept....................................................................................................................5
II.1.2 Importance...............................................................................................................6
II.1.3 Objectives................................................................................................................6
II.1.4 Stages of the formulation of a Comprehensive Audit.........................................7
II.1.5 Population, Sample and Audit Techniques..........................................................8
II.1.6 Evidence and Risks................................................................................................9
II.2 Management Audit........................................................................................................10
II.2.1 Concept..................................................................................................................10
II.2.2 Importance.............................................................................................................11
II.2.3 Objective................................................................................................................12
II.2.4 Stages of the formulation of a Management Audit............................................12
II.2.5 Population, sample, audit techniques, evidence and risks,.............................13
II.3 ISSO 9001.....................................................................................................................16
II.3.1 Concept..................................................................................................................16
II.3.2 Importance.............................................................................................................16
II.3.3 Objective................................................................................................................17
II.3.4 Advantages............................................................................................................17
BIBLIOGRAPHIC REFERENCES..............................................................................................19

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I. INTRODUCTION
In today's business environment, the demand for transparency, efficiency, and
quality in organizational processes is higher than ever. Organizations, in both the
private and public sectors, face the need to ensure that their operations not only
comply with legal and regulatory standards, but also with the standards of quality
and efficiency demanded by the global market. In this context, comprehensive
auditing and management auditing have become fundamental tools for analyzing
and improving business practices, allowing organizations to make informed
decisions and strengthen their management strategies.

The comprehensive audit emerges as a tool that covers all aspects of the
organization, from its structure and objectives to its operating procedures and
financial results. Unlike a traditional audit, which may focus solely on financial or
compliance aspects, the comprehensive audit takes a holistic approach, assessing
the impact of processes on organizational sustainability and stakeholder
satisfaction. This type of audit not only focuses on the accuracy of financial data,
but also examines strategic, operational, legal, and internal control aspects,
contributing to a complete and detailed view of the organization.

On the other hand, the management audit focuses on the evaluation of the
effectiveness, efficiency and economy with which an organization uses its
resources to achieve its objectives. This type of audit allows organizations to
identify areas for improvement, optimize processes, and minimize costs without
compromising quality or meeting objectives. In addition, this audit promotes a
culture of continuous improvement, as it encourages managers to constantly
question and adjust their practices and procedures, always seeking operational
excellence.

In parallel, ISO 9001, an international standard for quality management, provides a

structured framework that helps organizations meet their customers' quality
expectations and effectively manage their processes. The implementation of this
standard is a sign of an organization's commitment to continuous improvement,
customer satisfaction, and compliance with legal and regulatory requirements.
This ISO not only adds value in terms of quality, but also serves as a guide to
structure and improve the organization's management systems, allowing greater

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competitiveness in the market. The implementation of ISO 9001 is also a pillar
within the comprehensive audit, as it allows evaluating not only the conformity of
processes with quality requirements, but also the organization's ability to respond
to changes in the environment and maintain its competitiveness in the market.
Through the integration of these three approaches, it is possible to design a robust
and multidimensional audit strategy.

Through the integration of these three approaches, it is possible to design a robust

and multidimensional audit strategy. This academic report seeks to explore in
depth each of these concepts, analyze their relationship, and highlight their
importance in the context of contemporary auditing practices. Detailed analysis of
these topics will not only provide a comprehensive understanding of their
objectives and methodologies, but also their role in continuous improvement and
organizational transparency, as well as in building trust among the various actors
interacting with the organization.

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II. DEVELOPMENT
II.1 Comprehensive Audit
II.1.1 Concept
Comprehensive auditing is an assessment approach that encompasses multiple
dimensions of an organization, including financial, operational, administrative,
legal, and strategic aspects. Its main purpose is to offer a complete and detailed
view of the entity's situation, allowing the identification of both strengths and areas
for improvement. Unlike traditional auditing, which usually focuses on accounting
aspects, comprehensive auditing incorporates a broad analysis of the risks and
opportunities that affect the sustainability of the organization (Sánchez, 2020).

This type of audit is characterized by being a systematic and objective process,

designed to evaluate the effectiveness and efficiency of operations in relation to
the strategic objectives of the organization. In addition to the financial review, it
includes the evaluation of key areas such as regulatory compliance and internal
control, which helps to ensure management aligned with the interests of
shareholders and senior management (Cantos, 2019).

According to Ramírez (2019), the comprehensive audit involves the collection of

objective evidence in a given period on financial information, internal control
systems and regulatory compliance, as well as administrative management. This
allows us to assess the extent to which these elements are in line with the
indicators established for the organization. In this way, the comprehensive audit is
able to communicate to stakeholders the degree of correspondence between the
entity's operations and its organizational goals.

In this context, comprehensive auditing also plays a critical role in complying with
international standards, such as International Financial Reporting Standards
(IFRS), which require high levels of transparency and reliability. The adoption of
these standards strengthens the credibility of financial information, allowing
economic entities to demonstrate that their practices and results comply with
current regulations and corporate objectives.

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II.1.2 Importance
Comprehensive auditing is of significant importance in the business environment,
as it allows for an exhaustive and objective evaluation of multiple areas of the
organization, promoting a holistic vision that facilitates informed strategic decision-
making. By covering not only financial aspects, but also operational,
administrative, and compliance aspects, this audit ensures that resources are
used efficiently and that processes are aligned with organizational objectives and
current regulations (Miranda & Pianeta, 2019)

In addition, it contributes to strengthening transparency and trust for stakeholders,

including investors, managers and regulators, by offering a detailed analysis that
identifies potential risks and opportunities for improvement. This comprehensive
approach is particularly valuable in a changing regulatory environment, because it
allows organizations to adapt to international financial reporting and sustainability
standards, such as IFRS, reinforcing their reputation and competitiveness in the
market.

II.1.3 Objectives
The objectives of a comprehensive audit cover several key aspects of the
organization. First, it seeks to render an informed opinion on the reliability of the
financial statements, confirming that they have been prepared in accordance with
applicable accounting standards and that they are reasonably free from material
misstatement, based on sufficient and relevant evidence.

Another objective is to verify that economic, administrative and other activities are
carried out in accordance with the internal and external regulations and legislation
that correspond to the entity, thus ensuring compliance.

It then assesses the extent to which the organization has achieved the proposed
goals and objectives, reviewing whether management has executed its functions
adequately, effectively, efficiently, and economically, in accordance with the
responsibilities assigned.

Finally, the internal control system is also evaluated in a comprehensive manner to

determine if it is adequate to ensure the issuance of reliable financial information,

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the development of effective and efficient operations, and compliance with current
laws and regulations.

II.1.4 Stages of the formulation of a Comprehensive Audit

According to Pérez (2022), there are cross-cutting phases that must be analyzed
and prepared to carry out a successful audit with a clear objective:

Stage 1.- Planning and Preliminary Study: The first stage is planning, which is
essential to ensure the success of the entire process, in this phase an execution
plan is established that defines essential aspects such as the purpose of the audit,
its scope, the activities that will be developed, and the assignment of the audit
team. A schedule is also detailed with the times established for each activity, along
with the procedures to be followed, the departments or processes that will be
audited, and the people who will be interviewed, with their respective schedules.

In addition, a preliminary preparation is carried out in which the lead auditor

assigns specific functions to the team and draws up a checklist of all the
processes that need to be verified. This checklist, based on ISO 9001:2015,
provides a roadmap that allows auditors to evaluate and record all the information
needed to obtain quality data. This phase also conducts a systemic and strategic
analysis, and evaluates the organization's internal control system to create a
detailed audit plan and program.

Stage 2.- Execution: In this stage, the audit is carried out following the procedures,
policies and standards established during the planning phase, the audit team
collects all relevant information, including documentary evidence, testimonials and
observed data, in order to obtain a complete view of compliance and effectiveness
of the audited processes. During this phase, the findings are recorded and working
papers are created that support the results obtained. This documentation is
essential for data analysis and to ensure that all the criteria defined in the initial
plan have been met.

Stage 3.- Report: Once the execution stage is concluded, the report phase is
carried out. Here, the auditors analyze all the recorded findings and prepare a
report detailing the results of the audit. This report includes the conclusions

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reached and any evidence to support the observations made during the audit.
Prior to its final issuance, a draft report is generated, which is discussed with the
audited organization to verify and clarify possible doubts or misunderstandings
before the publication of the final report.

Stage 4.- Follow-up: The final stage of the comprehensive audit is the follow-up, in
which the problems identified are reviewed and specific recommendations are
established to correct any deficiencies found. Based on the results of the report,
an action plan is designed that allows the organization to implement the necessary
improvements. In this phase, auditors also conduct periodic follow-up to ensure
that recommendations are being effectively implemented over time and that
proposed changes contribute to meeting objectives and strengthening the internal
control system.

II.1.5 Population, Sample and Audit Techniques

Population: In the context of an audit, the population represents the complete set
of items, documents, transactions, or processes that could be audited. For
example, in an audit of a company's financial statements, the population might
include all transactions made during the accounting period.

Sample: To optimize time and resources, auditors typically work with a

representative sample of the total population. The sample is selected using
statistical or risk criteria, so that the results obtained when analysing that sample
can be reasonably generalised to the entire population. In a comprehensive audit,
this might mean selecting a group of high-risk transactions to review further, rather
than reviewing every transaction in the organization. Proper sample selection is
crucial to ensure that the findings accurately reflect the state of the organization
and allow for reliable recommendations. In this process, the aim is to minimize the
risk that the conclusions obtained from the sample do not accurately represent the
situation of the entire population.

On the other hand, various techniques are used to obtain evidence, evaluate
compliance with standards and procedures, and analyze the efficiency and
effectiveness of operations, some of the main techniques used in the
comprehensive audit are:

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-. Inspection: It consists of physically reviewing documents, records, goods and
assets of the organization to verify their existence, condition and adequacy, allows
the auditor to obtain direct evidence about the authenticity of the documentation
and assets.

-. Observation: The auditor directly witnesses and observes how certain processes
or activities are carried out in the organization, which allows him to evaluate
whether the established procedures are being followed and verify the behavior of
the personnel in their daily tasks.

-. Confirmation: It involves obtaining a direct response from third parties, such as

customers, suppliers or banks, to corroborate information provided by the
organization, This technique is useful to confirm account balances, contract
conditions or the existence of obligations and commitments.

-. Inquiry or Interviews: It is based on asking questions to the organization's

personnel, both at operational and managerial levels, to obtain information on
procedures, controls and practices, allowing the auditor to understand the
operation of the company and possible areas of risk.

II.1.6 Evidence and Risks

In a comprehensive audit, various types of evidence and risks can be found that
affect different areas of the organization, some of them are:

1.- Documentary Evidence: It is essential to verify the accuracy and completeness

of financial and compliance information, including contracts, financial records,
invoices, sales reports, purchase documents, internal control reports, among
others.

2.- Physical Evidence: It allows confirming the existence and condition of the
goods, It consists of the verification of physical assets, such as inventories,
machinery, facilities and properties of the organization.

3.- Testimonial Evidence: It provides information on internal procedures, the

control environment and the organizational culture, and allows evaluating whether
the staff understands and follows the established guidelines.

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4.- Analytical Evidence: It helps to detect deviations or inconsistencies in the
financial and operational performance of the organization, in addition, it derives
from the application of analytical procedures, such as the analysis of financial
ratios, trends, budgets, etc

Among the most common risks are:

1.- Financial Risk: Related to errors, fraud or inaccuracies in financial information,

such as inflated income, unrecorded expenses or overvalued assets.

2.- Compliance Risk: Refers to the possibility that the organization does not
comply with internal and external regulations, laws or standards, such as fiscal,
labor or environmental standards.

3.- Operational Risk: It involves possible failures in internal processes,

inefficiencies, or production and logistics problems.

4.- Internal Control Risk: Related to the possibility that internal controls are not
adequate to prevent or detect errors and fraud in time. This may be due to
deficiencies in the design or implementation of controls, or to a weak control
environment.

II.2 Management Audit

II.2.1 Concept
A performance audit is a detailed and objective examination carried out by an
independent professional to assess the effectiveness of an organization's
management in relation to its overall objectives and its efficiency in the use of
resources. This process makes it possible to determine not only the degree of
efficiency and effectiveness in administrative and operational practices, but also
their competitiveness in the market. Its ultimate purpose is to issue a report that
presents a comprehensive view of the organization's situation and its strategic
direction, identifying both strengths and opportunities for improvement in its overall
performance (General, n.d.).

In addition, this audit is carried out under a legal and regulatory framework that
seeks to promote the responsible and correct administration of assets, especially

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in the case of public entities. In this sense, the management audit examines
specific programs, projects, operations or sectors to measure their efficiency,
effectiveness and economy, formulating recommendations that guide towards a
more optimal management. By focusing on key areas, this type of audit makes it
easier to identify improvements that can reduce costs and optimize the use of
resources, driving the achievement of the organization's objectives and ensuring
efficient management (Martínez, 2020).

II.2.2 Importance
The management audit plays an essential role in organizations, as it provides an
in-depth and objective assessment that helps identify opportunities for
improvement and optimization of resources. Its importance lies in the fact that it
allows the organization to detect areas of inefficiency and assess its ability to meet
strategic objectives in a changing and competitive environment. Through specific
recommendations, this audit not only facilitates informed decision-making, but also
promotes an organizational culture oriented towards continuous improvement and
long-term sustainability (Llumiguano et al., 2021).

In addition, in the public sphere, management auditing is key to guaranteeing

accountability and transparency in the use of public resources. By verifying
compliance with policies and regulations, it contributes to efficient administration
and the strengthening of citizens' trust in public institutions, which is essential for
responsible governance.

II.2.3 Objective
For the performance audit to achieve its objectives, the audit team must consider
several fundamental aspects, including:

 Check if the organization is organized properly.

 Assess whether short-, medium- and long-term plans are coherent and
achievable in the current context.
 Verify that the entity has established policies and that they are properly
complied with.
 Confirm the effective functioning of the organization's internal controls.

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  Ensure that the information provided by the entity is reasonably reliable for
the auditor's analysis.
 Perform tests to determine if the procedures implemented meet the specific
requirements of the organization.
 Review whether the entity's resources are used efficiently.

II.2.4 Stages of the formulation of a Management Audit

1. Planning Phase: It is crucial for the success of the management audit, as it
establishes the foundation for the entire process. In this stage, the audit team
defines the scope of the audit, that is, the areas, processes or activities that will be
evaluated. In addition, the specific objectives of the audit are identified, the
necessary resources are determined and a detailed work plan is developed, which
includes the schedule of activities and the methodologies to be used. During this
phase, the risks are analyzed and the audit strategy is established, ensuring that
the approach is adequate to achieve the expected results.

2. Execution Phase: In this phase, the audit team carries out the collection of data
and information through various techniques, such as interviews, documentary
reviews and direct observation of the processes. A detailed analysis of the
organization's administrative and operational practices is carried out to evaluate its
efficiency, effectiveness, and economy. During this stage, control tests are
implemented and compliance with established policies and procedures is verified.
The execution allows the identification of areas for improvement and any deviation
from the previously defined objectives and regulations.

3. Report Phase: Once the data has been collected and analyzed, the audit team
proceeds to prepare a detailed report with the findings and conclusions of the
audit. This report includes an analysis of the efficiency and effectiveness of
management, as well as an assessment of the resources used and the areas that
require improvement. In addition, clear and specific recommendations are included
to help the organization optimize its processes and achieve its objectives. The
report is presented to senior management or the relevant body, providing a clear
view on the current state of management and the steps to be taken to improve
organizational efficiency.

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4. Follow-up Phase: Aims to ensure that the recommendations and corrective
actions proposed in the report are effectively implemented. During this stage, the
audit team conducts a periodic review to verify that the necessary modifications
are being carried out and that the improved processes are working as planned.
Monitoring also makes it possible to assess whether the measures taken have
achieved the expected results and whether the organization continues to improve
its management in a sustainable manner.

II.2.5 Population, sample, audit techniques

Population: Refers to the total set of elements, processes, areas, programs, or
activities within the organization that could be subject to evaluation. It is the
complete universe of elements on which an evaluation can be carried out to
determine the efficiency, effectiveness and economy of management, depending
on the scope of the audit, the population could be: all the operational processes of
the organization, the resources used in the production of goods or services, the
specific programs or projects, employees involved in key processes, complete
financial and operational records.

Sample: Refers to a representative selection of the population, from which data

are extracted to carry out evaluations. The sample must be sufficiently
representative to allow valid conclusions applicable to the entire audited
population. Some considerations when selecting a sample are:

Sample size: Determine how many elements of the population will be audited to
ensure representativeness.

Selection methods: Depending on the approach, the sample may be selected

randomly, stratified (based on specific characteristics), or based on expert
judgment (e.g., prioritizing high-risk or high-impact areas).

In a management audit, the techniques used are key tools that the auditor
employs to investigate and evaluate the organization's processes and activities.
These techniques are selected based on the judgment and criteria of the auditor,
adapting to the specific circumstances of the case. During the planning phase, the
auditor decides in advance which techniques to apply, when, and how to do so.

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This planning process is crucial, as it ensures that the techniques chosen are the
most suitable for the specific objectives of the audit.

The most common techniques in a performance audit are grouped according to

the type of action to be carried out, the most commonly used are:

1.- Comparison: It consists of comparing the data obtained from the organization
with standards, best practices or the results of other organizations in the same
sector.

2.- Observation: It involves directly supervising the processes or activities within

the organization. Through this technique, the auditor can assess how the
procedures are executed in practice and detect possible deviations from the
established regulations.

3.- Tracking: It allows the traceability of the processes to be verified and ensure
that the established procedures and controls are complied with. It is particularly
useful for identifying irregularities or weaknesses in internal controls.

4.- Inquiry: It refers to the active search for information through the review of
documents, records and external sources.

5.- Interview: They allow qualitative information to be obtained on the performance

of processes, the implementation of policies and the internal perception of
organizational efficiency, they are a fundamental technique to understand the
challenges and problems that are not always evident through documentary
records.

6.- Survey: It allows data to be collected in a structured and systematic way, it is

used to obtain opinions or perceptions of a wider group of people within the
organization, such as employees, customers or suppliers.

II.2.6 Evidence and risks

In a management audit, the process of gathering evidence and identifying risks are
critical to assessing the efficiency, effectiveness, and economy of an organization's
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processes and activities. Evidence is the elements that the auditor collects to
support its conclusions, and it can be of different types, such as documents,
interviews, observations and performance analysis. Among the most important
evidences are financial reports, which allow you to review the economic status of
the entity, and internal control records, which show how processes and policies
are managed within the organization. In addition, interviews with employees and
managers are essential to understand challenges and opportunities for
improvement, while direct observation of operational processes allows the auditor
to identify areas where procedures could be improved and efficiency increased.

In turn, identifying risks is crucial, as it allows you to detect threats that could affect
the organization's performance. One of the most common risks is operational risk,
related to inefficiency in processes, lack of standardization, and deviations from
established procedures, which can result in improper use of resources. There are
also financial risks, such as poor management of resources, non-compliance with
budgets or even fraud, which can have a negative impact on the bank's
profitability.

II.3 ISSO 9001

II.3.1 Concept
ISO 9001 is an international standard widely adopted by organizations of various
industries and sizes globally. This standard establishes the necessary
requirements to implement a Quality Management System (QMS) that allows
companies to effectively manage their processes and guarantee customer
satisfaction. ISO 9001 provides guidelines on best practices for system
implementation, which can be used either internally, to obtain certification, or to
meet specific contractual requirements.

In specific terms, the standard defines the requirements for a Quality Management
System in those cases where an organization seeks to demonstrate its ability to
offer products and services that consistently meet customer expectations, as well
as applicable legal and regulatory standards. In addition, the standard promotes
continuous improvement and the strengthening of customer satisfaction through
the effective implementation of the system, including processes aimed at ensuring

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compliance with the aforementioned requirements and encouraging constant
improvement of the system (ISO Standards, n.d.).

II.3.2 Importance
ISO 9001 is critical to the success of organizations, as its implementation has a
significant impact on several key aspects of management. Firstly, it promotes
customer trust and favours brand differentiation, this is because, by establishing
and following appropriate quality management systems, organisations can ensure
that their products and services meet customer requirements and expectations. As
a result, customer satisfaction increases, which generates loyalty and preference,
ensuring long-term permanence in markets. In turn, this strategic approach
strengthens the competitive position of the organization. (García, 2021)

Another important benefit of the standard is the increase in stability in

organizational development, the proper implementation of quality systems allows
organizations to reduce improvisation by providing clear traceability of processes.
This means that employees and managers know how to act in normal, optimal or
adverse situations, which allows a more efficient response to any eventuality. In
addition, the standard encourages continuous improvement, by providing a
framework to constantly follow, control and adjust processes, ensuring that
progress is always made towards optimisation.

Finally, quality management contributes directly to productivity and cost reduction;

When implemented correctly, it enables organizations to achieve defect-free
products or services the first time, minimizing costs associated with rework,
returns, or complaints. This approach not only reduces operational costs, but also
improves process efficiency, resulting in significant cost savings for the company.

II.3.3 Objective
The main objective of ISO 9001 is to provide a framework for organizations to
establish, implement, and maintain an effective quality management system that
ensures continuous improvement in their processes. This standard seeks to
ensure that organizations can consistently meet customer needs and
expectations, complying with applicable legal and regulatory requirements.
Through the implementation of practices based on process management, the
standard facilitates the creation of a structure that allows identifying and mitigating
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risks, optimizing resources and increasing operational efficiency, thus contributing
to long-term success and competitiveness in the market.

II.3.4 Advantages
Implementing ISO 9001 in companies entails a series of significant advantages
that positively impact various aspects of their operation. First of all, one of the
most outstanding advantages is the improvement in customer satisfaction, by
standardizing processes and focusing on quality, companies can offer products
and services that consistently meet customer expectations and requirements,
which fosters loyalty and strengthens business relationships.

Another advantage is the increase in operational efficiency, the implementation of

a quality management system allows organizations to identify and eliminate
inefficiencies in their processes. By having clear and well-defined procedures,
errors, rework and unnecessary costs are reduced, resulting in significant savings.
In addition, the standard promotes a more structured management of resources,
which optimizes the use of time, materials and personnel.

Continuous improvement is also a key benefit, by establishing a culture of

constant evaluation and process adjustment, companies can more easily adapt to
market changes and improve quality in a sustained manner. This ability to adapt
and continuously improve also strengthens the competitiveness of the
organization, by allowing it to offer high-quality products or services and
differentiate itself in the market.

In addition, the standard provides a solid basis for complying with legal and
regulatory requirements, reducing the risks of non-compliance and avoiding
potential penalties or legal issues. Implementing it also improves the company's
reputation and credibility, as obtaining the certification demonstrates a serious
commitment to quality, which builds trust in both customers and business partners.

Finally, it encourages the active participation of staff, since, by involving all levels
of the organization in quality management, a more collaborative work environment
focused on improvement is promoted. Not only does this improve the company's
overall performance, but it also contributes to increased employee engagement
and motivation.
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