Description

This book brings together applied studies conducted at the Universidad Católica de Cuenca (Ecuador) with the objective of strengthening organizational management, process auditing, and strategic decision-making across various productive sectors. The work integrates contemporary theoretical and methodological approaches with real case studies that highlight problems, opportunities, and solutions in areas such as finance, internal control, inventory, purchasing, sales, digital marketing, auditing, and territorial development. The text begins with a financial evaluation and expense control in a vehicle inspection company, followed by the proposal of a questionnaire for audit in procurement processes and the implementation of the Balanced Scorecard in commercial management. Inventory processes in gastronomic businesses, expense control in small enterprises, and operational risks in service companies are analyzed, demonstrating how management auditing optimizes efficiency and transparency. The book also incorporates a communicational and strategic dimension through studies on branding, rebranding, and digital marketing in SMEs, hair salons, and dental clinics, highlighting their influence on positioning, competitiveness, and sustainable economic growth. Finally, food sovereignty and subjective poverty in rural communities are addressed, expanding the scope of auditing toward social and territorial dimensions and showing how applied analysis can contribute to sustainable and equitable public policies. This work constitutes a comprehensive reference for professionals, academics, and students interested in the intersection of management, auditing, and business strategies, combining methodological rigor, practical applicability, and a commitment to the economic and social development of Ecuador.

Suggested citation (APA, seventh edition)

Ordoñez-Parra, J. L., & Vásquez-Erazo, E. J. (Comp.). (2026). Management, auditing, and business strategies for sustainable development. Sophia Editions.