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1994 BCE
Incorporate fundamental concepts of evaluation
Jack Fleitman S. incorporates fundamental concepts of evaluation with a deep focus; Shows the phases and methodology for its application, how to design and use questionnaires and ballots, and the use of case studies to exemplify a specific application. -
1989 BCE
Theoretical and practical aspects of the audit
Joaquín Rodríguez Valencia analyzes the theoretical and practical aspects of the administrative audit, the differences with other types of audits, the most representative approaches, including its proposal and the procedure to carry it out; -
1987 BCE
Concept of operational audit
Gabriel Sánchez Curiel addresses the concept of operational audit, the methodology for using it, the evaluation of systems, the report and the implementation and follow-up of suggestions. -
1983 BCE
Analyze the procedures
Spencer Hayden analyzed the work procedures of a company and proposed a way to evaluate them -
1978 BCE
Spread the work
Ladislao Solares Vera disseminates the work whose synthesis brings together auditing standards, the characteristics of the service of an internal and independent auditor the scope of a company based on the consideration of its functions and its application in private enterprise and public sector; -
1977 BCE
Viable Applications
Patricia Diez de Bonilla and Jorge Álvarez Anguiano proposed viable applications to implement and a methodological framework that allows to understand the essence of the audit in a more accessible way, respectively -
1975 BCE
methodological Framework
Roy A. Lindberg and Theodore Cohn developed the methodological framework to implement an audit of the operations performed by a company -
1974 BCE
Importance of the control function
César González Alcántara retakes the importance of the control function as final stage of the process in addition to defining the structural, functional and human content of a comptroller; -
1972 BCE
Self-diagnostic Bases
The Natural Productivity Center elaborates the Bases of Self-diagnosis, a work that provides an alternative so that the companies can determine and hierarchize the elements that influence its operation for the purpose of decision making; -
1971 BCE
Overview of the audit
Agustín Reyes Ponce offers an overview of the administrative audit -
1966 BCE
Framework of different approaches
José Antonio Fernández developed a comparative framework between different approaches to administrative auditing; -
1964 BCE
Adequate control of actions
Dimitris N. Chorafas contemplates the need for companies to take into account that their elements tend to develop as a consequence of their evolution and transformation, which forces them to have an adequate control of their actions; -
1962 BCE
Incorporate concepts
In 1962, William Leonard incorporated the fundamental concepts and programs for the execution of the administrative audit; -
1955 BCE
Audit is proposed
In 1955, Harold Koontz and Ciryl O'Donnell proposed self-auditing -
1953 BCE
Need to evaluate
George R. Terry mentions the need to evaluate an organization through an audit, using four procedures: Set Findings, Informal, by Comparison and Ideal; -
1952 BCE
An application based on sets
William S. Spriegel and Ernest Coulter contemplate an application based on sets of questions to capture information in a company -
1949 BCE
Statement of the administrative audit
Billy E. Goetz states that the administrative audit is responsible for discovering and correcting administration errors -
1945 BCE
Review of the company
El Instituto de Auditores Internos Norteamericanos menciona que la revisión de una empresa puede realizarse analizando sus funciones -
1935 BCE
Evaluation of the company
James O. McKinsey proposes the evaluation of all aspects of a company, in light of its present and probable future -
1932 BCE
Importance of controls
Lyndall F. Urwick maintains the importance of controls to estimate the productivity of the company -
1886 BCE
Contributions to effectiveness
Charles Babbage, Daniel C. McCallum and Henry Metcalfe made valuable contributions to operational efficiency, the use of organizational charts and the study of management respectively -
1800 BCE
Proposal to standardize
James Watt and Mathew Bolton developed a proposal to standardize and measure operating procedures