Financial auditing benefits: Perspective of the SME in Celaya, Guanajuato

Abstract

Financial auditing has been considered a reliability tool in resource management, although it has generated distrust due to its shortcomings. The objective of this research is to analyze the perception of Small and Medium Enterprise (SME) regarding the benefits generated by financial auditing as a tool for competitiveness. Using an interpretative and transversal method, some factors were identified such as the existence of a relationship between the conceptualization of auditing and the fear of its applicability, as well as a tendency to confuse the term financial audit with fiscal audit. Results suggest that when the SME are aware about the benefits of financial audit and its differences with fiscal audit, they value it and are more willing to voluntarily obtain substantial benefits that contribute to business management. In addition, the company owner’s academic studies and the age of the organization significantly influence in the willingness to have a financial audit.

Análisis costo - beneficio del tramo carretero federal Querétaro – San Luis Potosí

“…Con ello se pretende, por una parte, mejorar la interconectividad entre las localidades del territorio nacional y municipales para hacer más eficiente la productividad y reducción de costos de transacción y, por otra, buscar nuevas inversiones orientadas hacia el fortalecimiento de la expansión de la red troncal que une los principales territorios del país con los Estados Unidos de América (Mendoza-Méndez, 2017). Lozano, «et al» (2017), comentan que la relación contractual del modelo de Concesión Administrativa de los años 60 y 70 del siglo pasado en España y, posteriormente, el modelo "Private Finance Initiative" (PFI) promovido por el Gobierno británico en 1992 son referentes claros para aquellos países que buscan alternativas para impulsar el desarrollo en materia de infraestructura y servicios públicos. Cada país ajusta el modelo PFI de acuerdo con las leyes vigentes de su jurisdicción gubernamental.…”