Impact of Auditing on Administrative Efficiency and the Reliability of Financial Information in Business

Abstract

Auditing is a systematic process used to objectively examine and evaluate an organization’s operations, records, and systems to improve its overall performance. Accounting, in turn, serves as the foundation for financial analysis, as it accurately records and reflects a company’s economic reality. Since the earliest accounting records in ancient civilizations, there has been a need to verify and control financial movements, giving rise to auditing practices. Over time, auditing has evolved to adapt to modern business environments, incorporating new techniques and regulations that strengthen transparency and internal control. This research aims to highlight the role of auditing in enhancing administrative efficiency and generating reliable financial information—key elements for informed decision-making. In an increasingly competitive economic environment, auditing is not merely a legal or fiscal requirement, but a strategy to mitigate risks, optimize processes, and reinforce both accounting and operational management. It is important to note that this research is currently in progress.