摘要：La auditoria se ha basado en normas para su desempeño que parten del supuesto de que los sistemas de control interno organizacionales se pueden dividir en dos partes: lo administrativo y lo contable, haciendo énfasis el auditor en lo contable. Ahora bien, la estructura organizacional y su entorno han cambiado, y se exige mayor información al auditor, surgiendo entonces la auditoria integral, entendida ésta como la sumatoria de tipos de auditoria, pero donde prevalece la sectorización organizacional. La visión que se propone es que el auditor tome los conceptos del holismo y de la gerencia para realizar eficientemente su trabajo.
其他摘要：Audit performance is based on rules which assume that organizational internal control systems are divided in both administrative and account sections. Audit highly emphasizes the account area than the administrative. However, right now the administrative framework and its surroundings have changed and therefore, a new audit called integral audit appears in the administrative context which has demanded greater information to the audit analyst. Integral audit is understood like a summation of different kind of audits where the organizational sectoring prevails. The proposal is that the audit analyst sets the concepts of management and holism all together to make his o her work more efficient.
关键词：Auditoria; auditoria integral; holismo. Audit; integral audit; holism.
