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In this article we investigate the origin of the administrative audit, its importance and the process that is executed to evaluate the evidence that is used in decision making, within the functional areas or levels of the companies, with the aim of characterizing it from of its knowledge and its importance. This study is descriptive in nature and the exploratory and bibliographic methodology is applied. The administrative audit was given in response to an unsatisfied need in the field of auditing, since with it it was possible to venture into reviews of areas that required attention and that did not, they were of a financial nature. Its use is widely appreciated both in the private and public sectors, as it has demonstrated its efficiency as a means of control.