METODOLOGÍA PARA LA VALORACIÓN DE HALLAZGOS DE AUDITORÍAS DE PRIMERA PARTE.

Audits of management systems are a review to assess conformity with some requirements defined in the audit criteria. There are different types of audits, among which are the first part audits. A problem has been evidenced when carrying out these audits since sometimes these are subjective and imprecise when evaluating the evidence; It is for this reason that it is proposed to reduce the risks in audit reports with a method that allows auditors to assess audit evidence and perform a better classification of audit findings in management systems; unifying objective criteria for the results of the audits and defining a method that reduces subjectivity and allows obtaining a quantitative follow-up. [ABSTRACT FROM AUTHOR]