General information, concept and scope: the primary objective of the audit administrative is to discover deficiencies or irregularities in any of the examined parts of the company and point their probable solutions. The purpose is to help address to achieve more efficient management. Its intention is to examine and evaluate methods and performance in all areas. The evaluation factors include the economic landscape, the appropriateness of the organisational structure, compliance with policies and procedures, accuracy and reliability controls, appropriate protective methods, the causes of variations, the proper use of personnel and equipment and satisfactory operation systems. Considered that administrative audit is a comprehensive and constructive review of the organizational structure of a company, institution, or Government Department; or any other entity and its control methods, means of operation and employment which give to their human and material resources. (William p.) Leonard. Audit administrativa.1989.pag.45). In the administrative audit studies are carried out to determine deficiencies that cause difficulties, are current or in power, irregularities, bottleneck, lapses, faults, errors, embezzlement, exaggerated waste, unnecessary loss, wrong actions, poor collaboration, you frictions between executives and a general lack of knowledge or disdain for what is a good organization.
Usually happens often that losses occur for extended periods of time, which, similar to chronic diseases, make that go worse due to lack of supervision. The administrative audit can be a specific function, a Department or group of departments, a division or groups of divisions or the company in its entirety. Some audits encompass a combination of two or more of these areas. The field of study may include the economics of production, including elements such as specialization, simplification, standardization, diversification, expansion, contraction, and integration. It could also include factors of production, namely: materials raw, procurement of spare parts, availability of labor, available facilities, labour standards, etc. On the other hand, the areas of examination, among others, could include a study and evaluation of methods to predict: product programming, costs for projects of engineering, estimation of prices, communications, computers, and applications of the data processing, distribution channels of the goods, administrative efficiency, and so on.