Administrative management, leverage for SMEs' finances in Ecuador [Gestión administrativa, apalancamiento para las finanzas de las pymes en Ecuador]
DOI:
https://doi.org/10.62574/rmpi.v4iespecial.107Keywords:
small enterprises, microcredit, self helpAbstract
The research aims to analyse the existing literature on the implementation of Continuous Auditing (CA) in public entities, with a focus on identifying best practices, common challenges and contributions to improve government efficiency and transparency. The methodology used is descriptive, focusing on a systematic review of the literature. The findings reveal that CA, as a control tool, drives significant changes in the management of public resources. Despite its benefits, it faces challenges, such as regulatory complexity and the need to adapt to constant change. Best practices include strengthening internal control, strategic planning, optimising the organisational structure and providing comprehensive staff training. This analysis provides a comprehensive view of CA at the governmental level, highlighting its positive impact and the areas that require attention to ensure efficient and accountable management of public resources.
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