IMPORTANCIA DE LA AUDITORÍA Y SUS VARIABLES ÉTICAS EN LAS PEQUEÑAS Y MEDIANAS EMPRESAS.

Abstract

The purpose of this article is to understand the importance of an ethical audit and its variables as such in small and medium enterprises, understanding that business ethics plays a very important role for both internal and external actors of the organization, since its competitiveness and image depend on it. For all these reasons, the audit is a tool of management and internal control that allows to analyze and evaluate companies in order to determine the faithful compliance with accounting and auditing rules and regulations, as well as other references, such as the proper management of resources and the prevention or mitigation of problems caused by fraud, errors or other conflicts due to an internal control that is not adequate to the principles of ethics, such as responsibility, honesty, respect for the company's assets and others. The methodology used is a bibliographic review. It is worth mentioning that the results show that most of the authors that have been considered for the article, all of them agree that auditing and the correct management of internal corporate control is one of the key references to achieve corporate profitability, but also other benefits such as the generation of sources of employment for SMEs, as well as their continuous growth and development for the fulfillment of business objectives.