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Abstract
Management auditing is a comprehensive process aimed at evaluating and improving the effectiveness, efficiency and sustainability of an organization. For this purpose, various methodologies are used, such as COSO II, Balanced Scorecard, ISO 9001 Standard, Systems Approach Model and FODA Analysis. These tools have proven to be effective in revealing deficiencies in key areas and proposing concrete corrective measures. The present study focuses on answering the question of how to improve strategic decision making in organizations. To this end, the influence of management auditing is analyzed and improvements are proposed to optimize it. The research is conducted through a qualitative approach, using the inductive method and documentary analysis. The results of the research conclude that the influence of management auditing on strategic decision making is fundamental. This is due to the fact that this audit allows optimizing the internal processes of the organization, thus contributing to its sustainable development and growth.
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