Alineación auditoría interna-valores corporativos: impacto organizacional
Internal audit-corporate values alignment: organizational impactBarra lateral del artículo
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La auditoría interna ha evolucionado desde su función tradicional de control financiero hacia un rol estratégico alineado con los valores corporativos organizacionales. Esta investigación analiza la relación entre la alineación auditoría interna-valores corporativos y su impacto en confianza, transparencia y desempeño organizacional. Se aplicó metodología de revisión sistemática mediante búsqueda en bases de datos académicas (Scopus, Web of Science, Google Scholar) utilizando criterios PRISMA. Se identificaron 52 estudios relevantes publicados entre 2021-2025, analizando frameworks conceptuales y evidencia empírica. Los resultados demuestran que la integración efectiva auditoría interna-valores corporativos genera incrementos significativos en confianza organizacional (23%), transparencia operacional (31%) y desempeño general (18%). La alineación estratégica facilita gobernanza corporativa, reduce riesgos éticos y fortalece cultura organizacional. Se concluye que esta integración constituye factor crítico para sostenibilidad empresarial y legitimidad social en entornos corporativos contemporáneos.
Internal audit has evolved from its traditional financial control function toward a strategic role aligned with organizational corporate values. This research analyzes the relationship between internal audit-corporate values alignment and its impact on trust, transparency, and organizational performance. A systematic review methodology was applied through academic database searches (Scopus, Web of Science, Google Scholar) using PRISMA criteria. Fifty-two relevant studies published between 2021-2025 were identified, analyzing conceptual frameworks and empirical evidence. Results demonstrate that effective internal audit-corporate values integration generates significant increases in organizational trust (23%), operational transparency (31%), and general performance (18%). Strategic alignment facilitates corporate governance, reduces ethical risks, and strengthens organizational culture. It is concluded that this integration constitutes a critical factor for business sustainability and social legitimacy in contemporary corporate environments.
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