Methodical proposal for the practice of operational auditing in local governments in Costa Rica
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Abstract
This article focuses on the development of an operational audit method that can be applied in local organizations of the country, in order to evaluate the administrative capacity in all levels, adding value and improving its management processes. To carry out the operational audit, a working methodology was designed, consisting of phases, stages and activities. A taxonomic structure was also designed, which consisted of concepts, categories and variables that where proposed to be researched in the municipalities using general guides of audit that will allow the evaluation. The guides presented are not intended to limit the research possibilities of the auditor, or to be reductionist. They are just a general guide to facilitate the work of the audit team during the professional practice.
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